Coffee, you seem a bit in denial. YES, there WILL be legal implications. You WILL pay, one way or another. I suggest you call them Monday 8:00 AM and start negotiating. The longer you wait the worse it is.
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Does signing up a registration form really mean enrollment. Should not there be a definite procedure like payment of some amount of fee for enrollment, they could have turned down on us for offering a place for our child if we hadn't paid the fee and given the place to another child. Why would we question them if we had not paid. Instead, just posing that they have a place for our child and asking for fee is not acceptable. Do you think that no other child is given a seat instead of our's. As you told, there is a long waiting list anyways.
Personally I think this just comes down to awfully bad manners and a total lack of courtesy. If you had just taken the time to inform the school briefly that your plans had changed you wouldn't have this problem ,but just ignoring the letters and not bothering to reply.....