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The linked articles are ~7 years old at this point. A lot could've changed since then. Furthermore, no later proof has been provided regarding the company's continued existence.
I say it's dead, though I'd be gladly proven wrong with a recent (metaphorical) heartbeat.
If you search up "Parallax Software Corporation" in the Illinois Business Entity Search (https://apps.ilsos.gov/businessentitysearch/) and view the file history, you will see that there was an application for reinstatement processed earlier this year, meaning that Parallax as a legal entity still exists. The company is pretty much just Mike Kulas and Matt Toschlog, who are listed as officers in the entry.
The references I provided mentioned that Parallax (Kulas and Toschlog) owns the copyright to the Descent games; under a legal agreement, Interplay cannot continue to sell those games without paying royalties to Parallax. However, Interplay owns the Descent trademark and publishing rights (which is why Volition was unable to develop Descent 4 after parting ways with Interplay, and instead developed Red Faction - https://www.youtube.com/watch?v=EmIOps1mEVk).
It's easy to assume that Parallax just ceased to exist after the formation of Volition and Outrage. After all, Volition was born out of what staff members remained at Parallax after the split. But it is a little more complicated than that.
Thank you for providing the Illinois Business Entity Search link. With that information, the two references you provided - which I must add were never in doubt as it is irrefutable that, whether as individuals or as business partners, Mike Kulas and Matt Toschlog did engage in a copyright dispute ~7 years ago over the digital sale of the Descent series - now prove the continued existence of Parallax Software, contrary to all other available information on the Internet.
As I said before, I'm quite glad to have been proven wrong with this metaphorical heartbeat. What I didn't expect (but was ecstatic by) was the whole chart. Thank you.