Exactly. If Mr Horn is certain of what he says, where's the proof? To make such allegations, any court would require that VW produce historical evidence of th

Exactly. If Mr Horn is certain of what he says, where's the proof? To make such allegations, any court would require that VW produce historical evidence of this misbehavior. Yet he offers none. In the absence of such evidence, the responsibility for misdeed falls to the corporation's most senior executives -- for failing to create and maintain a process that should have captured and revealed such misdeeds, thereby PRODUCING THE MISSING AUDIT TRAIL. Blame others without evidence ==> cover up.