As discussed in other threads, he would have to go through the entire code base and determine licensing of all code he was using, talk to investors about being allowed to release, and strip out any confidential information. I honestly wouldn't hassle with it if my company just went belly-up, but it would be nice if it happened :)
I did find out about Git notes through this thread, which seems interesting.
I did find out about Git notes through this thread, which seems interesting.