Besides the buyback at time of delisting, holders of UPD are...

Besides the buyback at time of delisting, holders of UPD are still stuck holding and the liquidity opportunities so far have fallen through. Even the SPAC deal recently appears to have failed.

"valuations" are as valuable as the paper they are written on if you can't exit at that price, its meaningless.

LVT delisting it would seem is because there is no support left from folk down-under. Whether overseas finds better support, in this market, is yet to be seen.