I think you dreamed it
It's common to put source code in escrow for a partner deal - for instance, Insignia might have a clause in their contract with Chumby for source code in escrow for their product (I don't know if that's the case - that's for the trustee to figure out).
Sony had some stuff in their contract, but that was all dealt with proactively.
I don't know of a company that puts source in escrow for a general cessation of business. In any case, the Control Panel source is currently considered to be an asset that would be part of any sale of the company.