The more this long saga goes on the more I believe that Arad/Lamberts are the principle force behind the fraud whether it is with or without Regli, Rybak, Menzel or an official at the BdB's help.
On the face of it Rybak & Arad appear to be the main gainers out of this whole situation but that does not mean that monies have not been distributed between the other parties above. Hiding in plain view springs to mind!
Personally I do not believe anyone at the BdB will be implicated, no one will go to jail & definitely less than, if any, of the frozen sp will be recovered.