Eventually, only the owners are responsible. Every second they don't kick the managers that implement this crap to the curb is a moral failure on their part.
Gates owns 100x more shares than Nadella - about 1% of all shares - and thus has 100x the responsibility.
They are both guilty of greed and disrespecting their customers through their actions, or their willful or negligent ignorance and inaction.
I don't know how they can live with this, they are already rich, why not try to be better even if you earn less money in the short term?
Disrespecting your customers will get you nowhere in the long term.