Again, life deals some serious lemons sometimes. Thats fact. So in that I sympathize with MD and I wish him the best through the tough times. With that said... I do not know of many, if any, jobs that you could "abandon" for months while handling personal issues. At the end of the day there are work responsibilities. I do not think my boss would take it well if I said I needed 2-3 months off to take care of a cold/death/birth/etc. The excuses that he's spending the time communicating are worthless, lets just be honest. Windows 7 or 8? Really? Please MD, you're a smart guy. That time could be better spent coming up with a plan of action and reaching to the members he has work pending with.
Just man up, own up, and move on. There are several people who have more than just a few hundred in watches/parts with MD. This isn't about putting family 1st, 2nd, or 3rd. This is just about running a responsible business.
Again, MD I wish you the best.