Whether it's winners punishing losers, or e.g. the FBI/FDA/DEA/IRS/whatever punishing some company exexutives and employees, the potential for this to be a bad defense remains constant.
when it is winners vs losers, your line of defense is irrelevant, since winners decide rules of the game. We can partially tell the same that FBI/FDA/DEA/IRS punishes regular Joe much more harshly, compared to CEOs which almost never goes to jail unless he stole from other rich/in power.
Whether it's winners punishing losers, or e.g. the FBI/FDA/DEA/IRS/whatever punishing some company exexutives and employees, the potential for this to be a bad defense remains constant.