Didn't work so well for the VW guy: https://www.theregister.com/2017/08/25/vw_engineer_gets_3yrs...
> "if I don't do it, someone else will"
Maybe, but at the very least it raises the price for companies to buy unethical people.
Now add to that the constant reminders that morality doesn't stop a lot of people at the top from immoral behavior. Banks, politicians, Wall-Street, celebrities, billionaires etc. are in the news all the time for pulling shady shit. When they get caught, they say OOPS! They hear: 'don't do that any more, where people can see you' and they're free for another round.
Many people tend to adopt behavior that's rewarded. It takes a strong moral compass; some people never got magnetized. Show people a society that rewards moral behavior (they exist) and they might go there. (Some countries have low recidivism rates because of how well they treat people in prison.) If people can afford to move, they might. Else they may just say screw it, XYZ throws toxins in the river, I'll do it too. Choice: track people or go shoot 'terrorists'. Hmmmm.
Also this whole argument is distracting from the fact that this is TrustArc we are talking about. Its an american company with 340 employees and over 20 million american dollars in annual revenue. When a company out of India does this same thing we can argue impact of means on morality then.
The problem is that they're correct in a practical sense.
The company they work for might get fined, but all the engineers see is the performance review. This system encourages engineers to think of compliance and morality as someone else's problem because: it is.
Many will justify this as "if I don't do it, someone else will" and again: absolutely correct.
Pass a law where engineers themselves may face fines or jail time for implementing immoral code, and they will suddenly discover a keen interest in the ethics of what they do.