Depends if Merlin ever paid tax or not and what other creditors...

Depends if Merlin ever paid tax or not and what other creditors (secured etc) are in line. There was a few (like mining contractors) that were owed a bit when Diamond Joe did the runner.

The money from Lucapa will go to the liquidators to prioritise who gets anything after their fees.

The Diamond Joe clan can whistle all they want if they think they are going to get anything. I seem to recall a personal written undertaking signed by Joe himself was in existence to cover any debts made during the dubious dealing identified in the court case.