There being a few edge cases where it doesn't work in doesn't mean it doesn't work in the majority of cases and that we shouldn't try to fix the edge cases.
This isn't a legal argument and these conversations are so tiring because everyone here is insistent upon drawing legal conclusions from these nonsense conversations.
We're taking about different things. To take responsibility is volunteering to accept accountability without a fight.
In practice, almost everyone is held potentially or actually accountable for things they never had a choice in. Some are never held accountable for things they freely choose, because they have some way to dodge accountability.
The CEOs who don't accept accountability were lying when they said they were responsible.