I think for a case like this they would assign a low level employee to make a best effort attempt at this, probably taking some sources from GitHub to match the approximate version of what they released, maybe give it a good shot for a week or two. That would probably placate the SFC at least until they realize.

If they are lucky that works out and they can maybe get by with that and the cost would be in the mid tens of thousands. However if they get caught it will come out in court, the judge will not be impressed with a half hearted effort - so a million to defend in court, plus what they lose in court which could well be forcing all their code opened as GPL.

Remember, a small meeting will cost over $1000/hour when you add in all the time for each person in this. There will be several small meetings needed to decide on course of action. There is also the opportunity cost of the employees who are doing this (or just in the meetings) instead of something that more obviously brings value.

This 1000$ meeting assumes SV programmer salaries. I can assure you that many places in the world have much smaller salaries.

Also, they are already planning to go to court to prevent releasing any code, so finding a way to spend a few thousand dollars or even a few tens of thousands to avoid court entirely would be a no-brainer.

Going to court and saying "we made an effort to appease them but these people just want too much" is much better than going to court and saying "let's settle a new area of law to determine if this people have a right to sue us for very obviously ignoring the terms of this software license".