Wow! what a lot to think about, it is hard to know where to start so all I can do is make a few observation.
If we are considering the survival of B&O it is first important to decide what B&O means. For me it is a company that produces high quality crafted goods, aesthetically designed and of good technical performance, the Beolit range illustrated this very well but this may no longer be relevant.
Maybe the whole client base has changed and the company should evolve to meet this change. If B&O succeeds in this is it still the same company? It clearly is to the owners but do the clients see it this way?
It would certainly not be the same company that attracted me in the first place, with stylish high quality radio reproducers. It has already moved away from the Beolit and Beomaster sets that I remember to something different. They no longer think in terms a simple quality radio but have beeen carried on the evolutionary flow into a very different field.Software is now the essence. Craftmanship that is obvious and tangible to the owner plays a smaller part. There are people who want this quality and design and consider it as a piece of sculpture as well as a functional item.
With this in mind it seems to me that the first point should be a competent marketing study based on a niche market. This should consider what the customers need and how this interacts with what they want, not necessarily the same things. This should be viewed in the light of the company's capabilities.
There have also been considerations about "Made in Denmark". As an outsider, I think this can only have relevance to keeping a skill base in the country but not inherently to the quality of the product. If the out-sourced items meet the specifications with no reservations then as a user of the final item I don't mind. However it is not easy to specify the details of fine craftsmanship, so there is often an attitude by manufacturers that " it does the job and is cheaper so we will accept it".
The craftsmanship of some of the ancient Jade carvings from the Orient is incredible, so the quality of workmanship is available elsewhere. For a more recent illustration, I have owned and used Contax cameras and also a Kiev produced by Russia. For producing pictures I found it difficult to choose which was better. However the physical experrience of handling the cameras left no doubt that the original camera was much more satisfying. It is not obvious though that this can also be acheived at the low price so out-sourcing is not so simple.
I regret my contribution is a bit disjointed and rambling. However the possibility that financial constraints might cause the decline of a company I respect saddens me and it has helped me to clear my thoughts a bit.