I thought I should chime in here and forgive me for the newb status on post counts, and again for not reading the whole thread... I don't know if this has been stated already regarding the customers that paid via credit/debit card and have not received their products...
I am in the Merchant Account business, I am a high level risk management expert in relation to Visa/MasterCard/Amex/Discover member bank rules and regulations...
Pelfreybilt had a merchant account, and I am sure their bank has shut it down by now, even though this surely already has happened or will happen, the bank that underwrote the merchant account is responsible for all the transactions, regardless of whether or not Pelfrey declares official bankruptcy.
Part of the guarantee that consumers get from the card brands (V, MC, D & Amex) and the member banks issuing cards to their customers, i.e. your credit or debit card, is that you can "chargeback" or "dispute" the transaction if you have not received your order, and the rules change when there is an advance payment for product orders, so if your own bank says you can't dispute because of the age of the transaction, you need to say to them that it was advance payment for a product and typically you then have up to 365 days, and in some cases, 545 days from the original transaction.
Just know that not every bank support for disputing transactions is versed in the fine print and different types of disputes, so know that you paid for a product to be made, and then delivered at an advance date, and now the merchant (Pelfrey) is put of business and refusing to deliver/refund, this also is relevant for merchandise that was flawed...