The accident report indicates that ATC also didn't follow procedures, so no, ATC did not go above and beyond.

The main criticism in the report seems to be that they did not report the lack of landing gear or the subsequent engine strike back to the aircraft.

My criticism, having listened to some of the recording, is that ATC were not more insistent in their instructions. Every other ATC recording I've listened to, ATC instructs and pilots obey. In the rare cases where pilots disobey without immediate good reason, ATC usually gets quite heated. They don't generally just acquiesce.

So, don't get me wrong, the pilots bear the majority of the responsibility, but pilots and ATC are a team, and ATC didn't do a great job either.