When a plant dehydrates is wilts and then if it doesn’t get enough water quick it goes into dead wilt. I’m guessing that is a dead wilt and it’s not coming back. There may be life in the roots but it doesn’t look good to me.

If the leaves are just a bit limp, they might revive. If they're crispy, they're dead. Here's information on care. https://www.crfg.org/pubs/ff/miraclefruit.html

Thank you, the link does not work.

I think the biggest take-aways from the link (which worked for me) is that MB lkes acidic soil and does not like wet roots. Too hot of sunlight can burn the leaves. Not sure if Neem oil affects the leaves, but it may.