Perhaps we should look at the people rather than the companies or governments. Narrowing down the blame would prevent future executives (and rogue engineers /s)

Perhaps we should look at the people rather than the companies or governments. Narrowing down the blame would prevent future executives (and rogue engineers /s) from being too comfortable under the cloak of "the company" when taking such initiatives. Volkswagen didn't cheat on emissions tests, specific people knowingly lied and cheated to get to achieve their goals. And while the company should be allowed to pay back all damages in a fashion that does't cripple it entirely, those people responsible for the decisions should not be given this privilege. I'm sure there are equitable options in this regard. Of course none of them would ever apply to those people since surely they put all that money to "good use".