I wonder how much of this was their direct action, and how much of it was them thinking they had plausible deniability because they were going through an interm

I wonder how much of this was their direct action, and how much of it was them thinking they had plausible deniability because they were going through an intermediary like a CPA or financial planner or something. In the end it doesn't matter, they sign the forms, they own the decision.