Ahh, so realistically you want one person to take blame, but not have the reward. Makes sense.

Close a company because you have to keep everyone regardless, or get rid of people to ensure those who are left stay employed. The realistic decision made every day. When a government decision raises your costs overnight by 50% and customers don't pay for it, tell us, who is at fault? Guess it's the manager because they didn't anticipate that right?