Bad news, 30 hours after the eggs were laid, fungus can be seen growing on them. The male is supposed to eat all unfertilized or rotting eggs to prevent an overrun of fungus, doesn't seem like he's doing his job. Well at least I can be sure he's not an egg eater or there are so much rotting eggs that he has eaten to his fill.
In this picture you can sense something is not right, betta eggs are not suppose to be clustered together. You can clearly see the fungus growing on the eggs, bad sign.
Seemed like the male has either given up or discarded what he could to protect the reminding eggs (if there's any left).
I don't think fertilized eggs are supposed to rot, it's the unfertilized ones that will not contain life and start withering away. From the beginning, the pair are not embracing correctly, I am guessing this improper embrace has led to a huge amount of unfertilized eggs. I will not make wild guesses at this point, hopefully I would see tails hanging off the nest in the next 48 hours.