What's your source for this? I can't find anything. Regarding Leeds Utd and Middlesbrough, it is not the same thing. Leeds were never in liquidation: they were very quickly put in and out of administration, with a new company purchasing all the assets and debts of the existing one. A CVA got them out of 80% of their debts. The Middlesbrough situation was more similar, apart from one major factor. Their debts were under £2 million rather than the tens of millions that R*ngers owe. R*ngers have no chance of repaying their creditors (who are every one of us, via the tax they have fiddled).
Personally, I think *brox is an excellent site for Tesco Govan. Close to two motorways, the Clyde Tunnel and the city centre, it's a convenient location with plenty of space around it for car parking.
If a phoenix club does arise from R*ngers, it has to be seen as a completely new club. No history, never won anything. This is the only chance Scottish football and Scotland as a whole will ever have to smash sectarianism. It has to happen. R*ngers must die.