I feel that the poor people who are holding gift certificates and the like are really being shafted .... as has been pointed out in various media they/someone paid real money for them, and essentially they are owed goods from the store regardless.
Not honouring the credits is tantamount to stealing, and made worse simply because they sold something, never provided it, and are now seeking to sell the business and its stock to someone else ... double-dipping?
I tend to agree, especially when the store is effectively still trading. It would be different if the doors were shut and nothing was moving in or out.
Similar thoughts around the online store still operating actually...