But why does the pilot then comment that they are in the CUTTOF position and move it to RUN? A mechanical failure would have to also move the physical switch in the cockpit for the audio recording to make sence.
You have the exact CVR audio? The report says "one of the pilots is heard asking the other why did he cutoff" which I interpreted to mean one of them noticed the engines shutting down, and asked the other if he did that.
Then he would have asked the other pilot why the engines are shutting down. It seems a lot more probable that he glanced at the switches before asking such an explicit question.
From the preliminary report, quote: "In the cockpit voice recording, one of the pilots is heard asking the other why did he cutoff. The other pilot responded that he did not do so."
I'm trying to understand your complaint here... you think you need to hear their voices with your own ears to believe it?