For a few million dollars you can hire me, put all the blame on me, I say "I take full responsibility" and resign my position.
They also offer the lead-in service of making your idea into pretty slides with their logo, so it's clear later that they endorsed the idea from the get-go.
This is exactly 'Scapegoat as a Service'.
Mystified by this apparent gross incompetence (my spouse had been an early hire and knew the firm's operations inside out; they still had a healthy client base in addition to the software portfolio), we looked into the background of the CEO and discovered the person had done the same thing at several other firms.
[1] (partially NSFW) https://www.youtube.com/watch?v=7EJ3VyM12qM
Seems like we could figure out a way to find accountability in that model by assigning it to whoever is best aligned with the decision - and could provide an interesting balance for the board to debate: Why did you decide to go against the machines recommendation?
Remember, corporate structure is about minimizing your own work and maximizing your leverage against your co-workers. None of these shareholders want to live in a world where something can't be fixed by shouting at someone over the phone.