Well, that has changed. Google and the publisher finally got together and were able to restore the account.
In the updated WebmasterWorld thread, the thread the publisher was publishing his notes, he said on July 14th:
It's fixed! Google Adsense called a bit ago; the guy said it was a hairball of a mess.
My accounts go back to 2003; there are Adwords accounts, MCCs, Adsense, etc. They moved things around; I can finally log into my original (and primary) Adsense account again; and I tied the Adsense account to my Google Analytics account.
Many thanks to Google Adsense.
How about his lost money? Honestly, I am not sure. After repeated questions about the lost earnings, he replied one more time saying, "Yes, the account was recovered. All is well now." But that does not answer if he has the money that was lost.
In any event, he seems happy and I guess we should leave it at that.
Forum discussion at WebmasterWorld.