My understanding was that was more based on several things he said he had done by way of excuses before he thought better of it - or (more likely) finally got some competent legal advice. I think it's more him realizing he'd better stop being stupid rather him getting smart per se.
-40hz
Basically he said:
1. That it was understood that the kickstarter was for the formation of a company to distribute Doom.
2. That he had quit his job to run that company.
3. That he had moved to Portland.
Now, from a purely business-related standpoint, when you make over 100K, 1 should be a given. There are going to be tax concerns, and having those under the Aegis of a company is smart. But the phrasing was bad, and the timing was bad for him to say such in that manner. As far as 2 and 3, there's no indication that he was living off of the 100K... but that is the assumption.
The burden of proof will of course be on him, but it's nowhere near a given. People are mad, and people are speculating.
Not only did he run the kickstarter badly (apparently), but he ended it even worse. He should have already talked to a lawyer, come up with a post mortem, and phrased it better and talked to the designers beforehand. Those things compounded to get things where they are.