Amtrak initially ordered 50 sleepers from Amerail – M-K. The conventional wisdom was that the order would greatly expand through options to several hundred cars of all different types. The plan was to equip all single-level long distance trains with 100% Viewliner consists. M-K knew the plan, so they bid the 50-car order (which required assumption of all start-up costs) at a loss. The expectation was that forthcoming options for hundreds of additional cars (with the start-up costs already paid) would then be profitable. Sadly for M-K, money issues at Amtrak derailed that plan. No options were exercised. No cars other than the initial 50 were ordered. With only 50 cars to recoup the start-up costs, M-K took a bath on the Viewliner order. That, and similar problems with other car orders, sent M-K into Chapter 11.
The impact of the M-K bankruptcy on the Viewliner order was extended deliveries and quality control issues (plus I suspect some interesting discussions on payment terms). However, all the cars ordered by Amtrak were delivered. No portion of the order went unfulfilled. M-K was acquired by engineering-construction conglomerate Washington Group, and reverted to its roots as a heavy construction contractor. I suspect the M-K CEO who thought building railcars was a neat idea was handsomely rewarded and retired comfortably.