That's speculation. And completely ignores Chris Roberts' response to that. Credible, would be, at the very least, proving the person making the allegations did indeed have access to, not only all of CIGs financial records, but Chris Roberts' personal financial records as well. You are just pulling numbers for different games, which are at best estimates, and saying that's proof of something. How is that in any way credible?
The personal attacks against Roberts and his wife seem like "office rumors\politics" to me. Rumors that are repeated in the article by the ex-employees who have a grudge against Roberts. So I don't find those credible. Not necessarily false, but not credible either.
What I am referring to is the financial state of the company. You don't need access to financial reports to know your company is in deep financial trouble. While it is still not fact, as you will need photocopies of financial documents for this, I find the allegations regarding the company's financial state to be believable especially when taking the budgets of current AAA games into consideration. Another reason is that in this case they do mention specific numbers - 82m$ spent, numbers which Robert does not address/refute directly in his response.
Since this is a crowdfunded project I would expect Robert to publish at least partial financial data about the company to the public - which would easily put all these rumors to rest. But AFAIK he doesn't.
So basically it's all speculations until Roberts publishes some kind of "hard data", which he will obviously won't do if any of the allegations are true.
Edit: Basically if it were a regular private company i would say the burden of proof lies on the sources. But since it is a crowdfunded project i think that the backers are entitled to have some basic information (as in numbers, not a statement from roberts saying everything is perfectly fine)about the financial well being of the project that they backed.