Question 仲直りはしておらず、

Context:

旦那さんとはまだ仲直りはしておらず、気まずい雰囲気です。

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(The author is quarrelling with her husband.)

(1) What is the function of "は" in"仲直りはしておらず"? And what is the difference between "仲直りはしておらず" and "仲直りしておらず"?
(2) Is "しておらず" the same as "していなくて"?

1) I think the は here just puts more emphasis on 仲直り as the subject having not been done, hence the 気まずい雰囲気
2) 〜せず/〜ておらず is grammatically identical to 〜しないで/〜ていないで, but more commonly found in written Japanese. This is distinct from 〜てなくて which is just a basic "didn't do X, and..." (in which case, the two clauses can be more independent of one another), and where the following clause occurs "without X having been done."

Theseus said:

(1) What is the function of "は" in"仲直りはしておらず"? And what is the difference between "仲直りはしておらず" and "仲直りしておらず"?

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は is the topic marker here. 仲直り is an already-known topic between the writer/speaker and the addressee, so は is used instead of を.