Yup, i've worked long enough with senior mgmt to know that anything of interest for prosecution won't be written down, especially not on company devices. Those making the mistakes of writing things down are those actually prosecuted, the ranks and files.
I was told to do something that was a crime by my line level manager at a tech company when I was only a few years in my career, with code that he hand wrote and wanted me to type in and commit under my name.
When I refused he called me into a 1:1 and verbally told me I would be losing my job if I didn’t and only backed off when I told him he was never getting that paper back and asked if he wanted to go HR right now at which point I would be going to legal and didn’t care if I lost my job as long as he was implicated.
Only time in my career it’s happened, but it happens.
In my own experience, the brass sets the culture and expectations that encourage department heads to break the law. Certainly there are done CEOs explicitly commanding people to do crime, but it's more common to tell people to, eg, move fast, focus on profits, and do whatever needs to get done.
If anyone in leadership asks me to do anything that I find personally concerning, I'll write an email asking them to confirm that's what they want me to do.
That's why the burden of proof needs to shift and our thinking about responsibility needs to shift. Your liability should increase in parallel with the benefits you derive from your position. If you are getting rich from running ebay then you will lose that wealth when something like this happens; it doesn't matter whether you directed it or even knew about it; you don't get to get rich if bad things happen while you are in charge.