Elm Park Kid Dai is unlikely to get any money himself for the club. The full amount would go on paying debtors (if we didn't pay HMRC any PAYE last year than has to be about £10m alone).
He'll get whatever the new owners are prepared to pay for stadium and training ground. Probably around that £30m mark.
I agree with your general point but I very much doubt that HMRC would've let us go a year without paying across PAYE that was due. Payments are due at least quarterly and, if we'd been late before, I suspect HMRC would already be insisting on monthly payments.