Interesting question.
The boat did not start the first time because she crossed the starting line before the gun. and did not take a penalty or round the end. Boats that are on the race side of the course before the start are required to keep clear of all starting boats until they get back to the start line so if the early bird did not keep clear throughout the entire race then it is a DSQ.
If you consider the second crossing a start 25 minutes late then they did not finish. (assumed).
There are 3 flags that the RC may have flown the I flag allows a restart in this case. a Z flag gives a 20% penalty and a black flag gives an automatic DSQ.