This is a good object lesson in why you shouldn't take legal advice from someone posting on the web. The dude was wrong once, and perhaps twice if you are correct. Not to argue with your point, I just want to avoid playing armchair lawyer.
I had a Delaware C corp go bust and my advice from a highly-paid startup lawyer was to file bankruptcy and let it go.
It was eventually struck off the registry and I never heard anything again, and have even registered other corps since.
The only time you wouldn't is if you have taken an investment and want to provide a tax writeoff to investors, or if there are assets to divide. Then it needs to be disolved properly.
(Edit: to add here, if you have been negligent or criminal the creditors will usually be granted a court order to chase up debt with the directors personally. This is rare. In this case you have franchise fees that were run up in the course of doing business. The one thing to learn here that should have been in the original article is that Delaware's main source of revenue is franchise tax, which is calculated on the number of shares issues, so keep that number very low (ie. 3 founders = 3 shares). That is a pretty big thing to miss, IMO.)
