The final judgement says"defendant shall transfer the sum of 37k from her retirement account to me by qdro, as equitable assignment of the property...
If the funds in the retirement account are insufficient to transfer 37K, through no fault of the account owner, the plain wording of the decree appears to have some room for challenge.
If I was expected to cover the entire loss in such a case, I would almost surely push this issue back to court to resolve it.
It may then boil down to the court determining what each parties proportionate responsibility is in terms of who had the obligation to ensure these funds were transferred in a timely manner, and how much time had actually lapsed. If you could have been reasonably expected to have done this six months ago, then that could be used as a cutoff point to determine the value of the funds at that time.
Even if you had gotten your money right away and rolled into another 401K or similar account, it would have likely taken the same hit or worse.