No I agree the brass may not have known, however the SEC will not care about that. They will fine them anyway. In business the top management is always at fault regardless. They signed the Oxley for that quarter so they will be held accountable. RUN in Massachusetts is having a extremely hard time competing and that was one of their goldmines. They are still much more expensive and still pushing PPAs and leases in one of the top three wealthiest states in America. These people also do massive research and comparison shop.
As for proving in court, all they need is one of the several people to state it is true. They will def do that to trade freedom of prostitution for information. I believe the SEC would love to nail either SCTY or Run or both on this and will drill down really deep. We may both be wrong but we will see, cheers