Every human being in that company should be held accountable for their actions. Someone, somewhere said "Yes let's do it this way", and they committed an (arguably) immoral act by doing so.
Apple should be held accountable by whom? The government? The consumer? Apple did not break a law, so law enforcement cannot hold them accountable. The consumer can decide not to buy Apple products though, that is a reasonable response.
I thought the unstated assumption was that the law should be changed, which is certainly within both the letter and spirit of rule of law.
---
I know where you are coming from but this level of extremely inclusive accountability would result in either: Everyone from the janitors to the legal team being held accountable for corporate tax evasion or: a company wide democracy on every decision that could potentially result in legally or morally grey outcomes.
IMO, in addition to individual accountability investigations, the company should be impeded somehow to make scapegoating a less attractive route (the hidden decision makers pushing other peoples buttons still get hurt by proxy).
Why are we not allowed to have a minimum level of moral expectations for people just because they paid a small fee and registered under an LLC?