Re: why are they not being treated as accessories?
'they nabbed the whole "company" and have records that could cause the victims to claim restitution.'
Claiming is one thing, getting is another. I doubt any company who has lost money during the monitoring period would have consider the eventual outcome to have been worth the cost of their losses.
There's always a trade-off between gathering information and allowing harm to continue. It will always seem easier to err on the former side when it's someone else's harm; allowance should be made for that.