First a there are a lot who lose with a business closing. From suppliers all the way down to those family members that depend on the employees you mention that may not have jobs to go to next week.
I somehow doubt that with all the apparent pride Reggie has in his product, call that egotistical or arogant if you wish, that he is not concerned about the future of Fountain Power Boats. Were he not concerned about employees I doubt he would have gone into the Baja deal. It was a means to keep producing boats, if you can't build "X" Fountains per year due to the changes in the industry then why not keep your people busy and employed by building "1/2X" Fountains and the balance in Baja's, as well as keep your doors open. Might have worked out were it not for the way things crashed. Another point here, do you see Fountain employees on here trashing Reggie the way some Baja employees did when Brunswick pulled the plug on them?
If you want to discuss fiscal irresponsibility you should call up your Congressman, your Senator, and your Prez. Ask them WTF they're thinking, who's money do they think they're spending? Would they triple the debt from one year to the next if it was their own money at risk?