Kamala Harris hasn't resigned yet because the dems are a minority in the Senate and they may need her vote. She has already been called upon to cast a deciding vote since the election, against Fed nominee Judy Shelton, on November 17th.

Why would she and her party give up a seat and leave it empty, when her vote may be needed again? Its very simple, it's smart politics, and it doesn't suggest what is being implied.

There have also been forensic audits, in multiple states. To claim that there haven't is disingenuous. These are easily checkable facts.

The claims made by witnesses, and Trump's lawyers in sham hearings don't line up with the claims made in court, where it counts. There's an obvious reason for that.