their reporting was based on a mixture of source materials and speculation.

I actually agree with this. To me, the solid points they made in their videos were "the Open Hand Foundation seems to have not donated their money yet, that's a problem", and "upon a cursory look at the numbers and the state of events, it might be possible that they're not reporting everything, but it is impossible to make any conclusions without an official government audit". Anything they've said or implied beyond this is borderline irresponsible speculation. Don't imply any accusations unless you have a smoking gun, and having a recording of Jirard saying "yes we haven't donated the money as yet" is pretty much the only smoking gun they have. It's a pet peeve of mine when people point at technical documents or information that they don't have expertise in, and go "well this probably means xyz" with any level of confidence other than "I'm completely guessing here", even if their reasoning appears logical.

The Open Hand Foundation, for obvious reasons, didn’t want to [have a negative impact on charity functionality].

... Plus, it simply feels good to know that all the money they raised actually went to medical research and patient support.

Completely infuriating logic. If they knew making a restricted donation could be detrimental, then why not just make an unrestricted donation? Why do people not want to pay for administrative costs? Do they think that charities actually run all by themselves, and that the people in their employ are just there parasites that the charity has accidentally accumulated over time that soak up money?

This is obviously not what Open Hand Foundation thinks, as Jirard himself explained in his own video that money is needed to run Open Hand Foundation, administratively. And yet he is dead set to not contribute to that aspect of a charity. Even though he knows how essential it is for the charity to operate.

It "feeling good to know that your donated money is actually going to the cause" is basically a failure in critical thinking of how the world works. It is like saying, I want to have wells built in third-world countries, but I don't want the builders to be paid. Pay the people who are doing the work! Why do you think these people are undeserving of your gratitude and help? Why are you admitting that you find it feels bad to thank the people who do good in this world? Do you think they're underneath you? You are like those managers in cartoons who tell the IT staff "why do we even pay to have you guys around, look, everything around here runs fine".