In sum, Midlife said, giving the room his best you-the-jury baritone, Our defense will be...? He looked to Matt for the answer/Blame the other guy, Matt said.Which other guy?Yes.Huh?We blame whoever we can, Matt said. The CFO, the COO, the C Choose-Your-Favorite-Two-Letter-Combination, the accounting firm, the banks, the board, the lower-level employees. We claim some of them are crooks. We claim some of them made honest mistakes that steamrolled.