I think the GP's point is that accountability/responsibility isn't a substance, it doesn't have to be conserved like energy or momentum. I agree with them.

It would be perfectly valid for the law to be that individuals don't need to unpick the corporate web of relationships, but hold any of those who contributed (above some size threshold) culpable for the whole injury, and leave the corporates to arm wrestle about how culpability is assigned between them.