If you’re convicted of murder because the government dismissed black jurors due to their racial prejudices in order to assure the jury was all white and then the conviction is overturned on appeal and the prosecutor declined to reprosecute, are you guilty of murder? No. You aren’t.

More closely: if you take a plea bargain and plead guilty to breaking and entering instead of murder, are you guilty of murder? What if you only agreed to the plea bargain because you didn’t want to spend the millions of dollars to litigate again? This latter hypothetical is the reality of corporate prosecution in America: companies will settle just to avoid tainting their reputation and spending the cash to win on the merits. That doesn’t mean that they’re guilty.