They don't understand and cannot replicate it, but it wasn't created by a vanished civilization--it was created by a human weapons company, who also produces particle-beam weaponry for mount on starships and vehicles.
The neutron rifle was a one-off project, a proof-of-concept design merely to show to potential investors and clients how advanced their miniaturization technology was. Unique, one of a kind, outside of the TSAB's understanding and technology.
Considering that the Tome of Night Sky is considered a Lost Logia, and the Belkans are not dead...
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