Oh, they take full responsibility, it always says so in the mails they send out. It's just that taking responsibility doesn't appear to actually result in anything happening.
A cyncical take might be that they are saying that they take responsibility (credit) for reducing the monthly payroll expenses. They may also have overhired in the past, but what's in the past was already paid for. The savings next month is how they justify a large paycheck.
https://news.ycombinator.com/item?id=34515267