Those allegations were false - that has been determined as a fact.
The in depth investigation, carried out while Donald Trump was president, showed
In truth and fact, the Defendant [Smirnov] had contact with executives from Burisma in 2017, after the end of the Obama-Biden Administration and after the then Ukrainian Prosecutor General had been fired in February 2016, in other words, when [Joe Biden] had no ability to influence U.S. policy and when the Prosecutor General was no longer in office.
https://www.mediaite.com/biden/just-in- ... -business/
In other words, as is so often the case with conspiracy theories, timelines are confused and misrepresented in order to create an impression of an alternative set of facts that does not stand up to scrutiny.
That the allegations against Hunter and Joe Biden are false is therefore something that has been known by intelligence agencies and the FBI for some time. And this now creates a second question.
Whilst these sensative sources of intelligence have only just been made public there is little to no doubt that high level elected representatives, and in particular those in intelligence oversight, would have been made aware of these facts long ago - and well before the sham hearings that have wasted millions of dollars in public money were launched.
So now the question is this.
When were top level Republicans first made aware that the entire foundation of their already tenuous investigation had been completely destroyed before the first day of the first hearing?
Will they investigate who was behind the egrigious misrepresentation of facts that has brought them into such disrepute?
And will they apologise to Hunter Biden and to the American people for what has been proven to be - not merely wished away as - a politically motivated Witch Hunt?
If I were guessing I would say they will never do that.