[e-clinton]

HR typically conducts the exit interviews as they are a neutral party. It’s common sense as to why your boss shouldn’t do it... you know, since the feedback people have is often about their boss.

If you’re looking for the book of these basic rules, maybe take an HR class?

[maxerickson]

HR works for the company, they aren't a neutral party.

I think your meaning isn't far off, the company stands to benefit from an informative interview.

[stainforth]

It's obvious that they're making a point that there is never going to be an ideal realized... and so to speak otherwise is playing a part, and naturally would be called out.