I have no clue why people are so confused about any of this: The owner makes the decision, or pays a CEO/politician to make the decision. Owner is somebody vested with that right, for not particular reason. Could be ownership through capital. Could be voting rights in a country. Could be the son of a king.

It does not matter if the CEO is an AI or a human. In either case, of course they can make decisions -- and be held responsible. Not in any emotional sense (that we seem to want to bake into the concept for added confusion), just that if you are not satisfied with the result, you can replace the human or AI.

I am not saying that this is a fun vision of anything, but why are we making it more complicated than it is? The parts are all there and explained.