OS 3.1 was produced by C= but taken on by VillageTronic and then Escom, I think, in separate distributions.
Commodore managed to ship 3.1 in the CD32, but they were no longer in any financial position to release it for any of the other computers.
VillageTronic did a deal to sell it because Commodore couldn't, it shipped around three months after the bankruptcy. I suspect the deal had been signed before the bankruptcy was announced as it takes time to print books, boxes and write disks.
https://groups.google.com/forum/#!topic/comp.sys.amiga.hardware/JEiiPhSS2Nc
