I'll editorialize for you. The Supreme Court was correct in tossing the conviction based upon the jury instruction. That we'll admit was a no brainer.
But lets get back to the basics and why some of these cases are lost to begin with. The government has stupid people trying these cases to begin with. They have very little experience with white collar crime and even understand less when it comes to the accounting of publicly traded companies. Which in fact should be relatively simple. The prosecution over complicates the trial adding to the confusion of the jury. The AA case should have been a no-brainer. AA cooked the books then shredded the docs.
For those who understand no explanation is needed, ...For those who don't none will.