I often struggle, but nonetheless try, not to ascribe intent to the actions of others. While guesses may be correct, the consequences of guessing wrong can be significant,
We know that Cytodyn is withholding payment to Amarex, contesting appropriate completion of the contracted tasks. At this point, that is all I know about the situation.
Cytodyn certainly could have reached an agreement to delay payment, as I believe they have done for Samsung, to preserve cash, but chose to bring suit.
Litigation, with its resultant costs, IMO argues a belief by Cytodyn that is has been wronged, not simply that it is unwilling or unable to pay. By extension, your argument holds that Cytodyn would be unable to pay any number of bills, especially and including Albert Einstein. I do not believe that is the case.