I am sorry to hear of Mr. Wharton's death, and perhaps should not bring disputes over MS-DOS into this. However, following the provided links, I find a certain inconsistency in The Register's accounts of the creation of MS-DOS:
In August 2012:
'"If [Kildall] was not as successful as Bill Gates, it wasn’t because Microsoft stole the CP/M source code," concludes Zeidman. But nobody has ever made such a claim: not even Paterson.'
In January 2014:
'Worse, it seems clear that Mr Fry is also unaware that the QDOS which Gates so hastily bought up to offer to IBM under the name MS-DOS was a poor-quality effort (QDOS actually stands for Quick and Dirty Operating System) which had been created by simply copying code straight out of CP/M.'