What baffles me more than the loss of BTC is the loss of fiat.
They claim that they have $30 million less than they thought they had, and that they don't know where the money went. This is insane. Just look at the bank statements and add them up. There you see where the money went. Simple as that.
I've postulated that perhaps their fiat deposit script was compromised... that would mean that the money was never there in the first place, so wouldn't show up on the statements as going out and wouldn't be that easy to see. They would need to compare the bank accounts with the gox database to see if all the incoming deposits on the site were actually coming in to the bank and then trace that back to where those fake deposits were coming from and where the bitcoin bought with them went to... my 2 centoshis