http://www.timesunion.com/local/article/Judge-tosses-suits-over-IBM-sale-to-9209767.php
"However, the federal judge overseeing the case, U.S. District Judge William Pauley III, ruled on Wednesday in dismissing the two cases that IBM executives were more likely 'not deceitful but mistaken' in their estimates of the chip business."
Whether deceitful or mistaken the involved Exec.'s still committed a gigantic failure for which they've now completely escaped any sort of punishment.