Maybe a single person directed the shredding of some documents, and maybe they didn’t. At least one person admitted some guilt, but that doesn’t make an entire company complicit. And, it seems, the Supreme Court agrees.
Yes, I used to work for Andersen, and moved on before the debacle ensued. But I must say I collaborated with a lot of fine folks during my tenure there, and learned much from them. Many of those excellent people were hurt by the downfall. They didn’t deserve it.