When I was studying management, the principle was that you could "delegate authority, but not responsibility."
I wasn't aware that it had changed.
If it has, that's ludicrous !!
When Eisenhower gave the go-ahead for the D-Day landing, he wrote a note taking full responsibility for the failure of the landing---just in case it failed.
Under the model you mention, the soldiers in the beach landings should have written that apology.
Why do you think the CEO at Volkswagon is no longer there---because the ultimate responsibility for the emissions test fraud was his!