I don't think ACS's post helped Gary at all. As an outsider looking in and as someone in the service and sales business, I can't see why someone would take money for a product that isn't even out of the design phase yet. It looks to me from reading the entire thread that Gary had to of know that the splitter wasn't even close to being ready unless someone at ACS was feeding a line. The break down looks like it was between ACS and Gary not the OP. The OP is just the guy stuck in the middle with a half completed front end. I don't know how one would even know what to charge for a part that isn't even done being designed yet.
A mark of a good business isn't how they handle things when everything is going well. It's how they handle things when they're not.