In a case of what amounts to closing the barn door after the horse is gone, a federal bankruptcy judge has resealed a 374-page report by a court-appointed trustee on the business practices of film executive David Bergstein and his associate Ronald Tutor after the news media had already gotten their hands on it. Reports appearing in Variety, The Hollywood Reporter , and The Los Angeles Times , said that in the report the trustee, Donald Durkin, accuses Bergstein and Tutor of engaging in numerous manipulations of film companies that they owned, improperly deleting damaging files from computers, setting up dozens of shell companies to hide their transactions, and post-dating certain documents and creating others that they predated in a scheme to deceive the bankruptcy court.