My comment was a broader point about why corporations never seem to have employees get charged. It’s because they usually aren’t liable and won’t get convicted by a jury, and the government subpoenas all the records and determined it won’t fly.
If you disagree with my assessment, you must think there is a conspiracy in which government lawyers collude with corporate leaders to protect them. That’s a very strong conspiracy. I’m not saying you are wrong, but recognize what you are asserting.
What is their role, their contribution to the company, if not "taking responsibility"?
And if that is not part of their task, how much cheaper can this role be fulfilled with sufficient impact by someone else?