IBM not having resources to finalize the donation of the code base and clear up any legal uncertainties by cleaning up the file headers is a pity. But then you shouldn't be surprised people are scratching their head whether IBM really donated the code or not. The current status is that people (both from Apache and in the wider Free Software community) don't feel sure about the legal status of these files.
But you seem to misunderstand what people are asking for from IBM. Nobody is asking for a full blown ASF blessed Symphony release.
The current status of the symphony donation is unclear because the file headers don't match the intended license IBM says they wanted to grant to the ASF and the general public. As you say yourself IBM might have made mistakes in their SGA list or the code dump. And ASF policy is that only the contributor of the files can update the license headers. Without that having happened neither other Apache hackers nor the general public can really legally (re)use this contribution. By cleaning up the file headers and double checking their legal status you as IBM would not just help the general public, but also your fellow Apache hackers to work on integrating and completing the "slow merge" sooner.