Airliners.net has a thread going on this and the general conclusion of who’s ultimately responsible is we don’t know who’s ultimately responsible. The insurance and liability agreements between Boeing, BNSF, and Spirit Aero Systems (the manufacturer in Wichita of the fuselages) are not a matter of public record so although who’s responsible was likely already arranged with this whole shipping contract, we may never know specifics of the payouts. A complete Boeing 737-800 carries a list price of $90 million. However, no airline ever pays list price for the airframe, with discounts of as much at 50% not unheard of, especially on a mature frame nearing the end of its production cycle like the 737NG. The value of the loss is also hard to determine because these aircraft were already spoken for, so again, depending on the aircraft sales agreements and how the receiving airlines planned to use these (are they for growth/expansions, are there older more expensive to operate airframes waiting to be replaced, are they being bought or leased, are they purchase/leasebacks, etc), penalties for not delivering the airframe as scheduled could also be involved. There is evidence of major damage to these fuselages (cracks, doors being dislodged), so it’s extremely unlikely they will ever fly, unless they are first melted down and then reformed. Current agreement seems to be that the airplanes involved were somewhere between line numbers 5029 and 5039. I can’t find which airlines have spoken for which in that line.