Got this reply from a firm Withum Smith & Brown, that instructs on the Strafford Pub. CPE site:

"No, you would not add those prior disallowed losses back to the tax capital.  Those are losses that have been previously allocated to the partner and reduced his tax capital at the time of allocation.  They will remain suspended until he has an amount at-risk, but the fact that they have not yet been deducted will not increase his tax capital."