Yes and no. It does matter because it illustrates both malicious intent and evidence of guilt, as in the guilty party knew they were perpetrating a criminal action.

However, you are also correct, the IDF has little or no accountability for criminal behavior.

> the guilty party knew they were perpetrating a criminal action ... the IDF has little or no accountability for criminal behavior.

May be the brazenness is why they make the best Tech CXOs?

  "The Israeli tank commander who has fought in one of the Syrian wars is the best engineering executive in the world. The tank commanders are operationally the best, and are extremely detail oriented. This is based on twenty years of experience — working with them and observing them."

  Eric Schmidt (Start-up Nation / Saul Singer et al / pg. 41)

The tank commanders of another, bygone war also had the reputation for attention to detail. Funny how history rhymes.

The IDF has some accountability for criminal behavior. If you search you will find plenty of examples were soldiers were held criminally responsible for their actions. It's true that the default (and maybe the correct default) is to shield soldiers from actions taken during the course of war. This is not unique to the IDF, it's true for all western armies. Try and find me if the US pilot that bombed a hospital in Kandahar, or the US security contractors that mowed down people in the Baghdad market, were ever held criminally responsible.

And just to be clear, my position is that if there was a criminal act here the IDF should absolutely prosecute. To my understanding this is still not settled for this case, i.e. there has not been a decision to not prosecute. But we shouldn't kid ourselves that this is somehow different.

Indeed, and a fig leaf does technically provide some amount of coverage.

For an example of how big this accountability is, when 3 of the hostages escaped they were killed by the IDF and that's ok because there was no malice in the act of shooting bare chested unarmed civilians waving a white flag as they approach.

Was there ever a serious prosecution and serious punishments by IDF personnel? They always make PR circus how they investigate another war crime, but nothing ever happens from what I could find.

You are correct about others but it doesn't change anything here - war crimes and atrocities are the worst of human behavior. Whataboutism shouldn't diminish outrage, and every such person should be extremely severely punished and ostracized by rest of humankind till end of their days, no exception, doesn't matter what passport they hold. Basic morality and all that.

> evidence of guilt, as in the guilty party knew they were perpetrating a criminal action.

That might be a little strong. A cover up can happen for other reasons than covering up crimes (for example covering up bad PR that doesn't raise to the level of criminality). It does seem like a crime is what happened in this case, but i don't agree with applying that logic in general.