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I don't really know the full liquidation process but I know a company should get appointed that will try and get back any money from debtors and selling equipment to pay any creditors (plus the massive liquidation company fee). I'd guess it depends on how well the company has tracked who has what equipment. If a liquidation company does get in touch I'd probably just return it because I don't know how likely they are to count it as outstanding debt and sell it to a collection company or if they'd just write it off.
Sumo
So hold on to it until they contact him about it, as opposed to his boss asking for it back? That feels like a good plan
And @duncs yeah that’s essentially what I’ve been saying he should do so far. I said to say he didn’t have access to it right now and then just vague things up to an infuriating degree.