With reference to "the old lost disk scenario...".
I once worked for the outsourced IT support organisation that supported the large Government department involved in that scenario.
There was an extensive witch-hunt and massive additional costs for both the Government department and my then-employer.
Eventually the lowly clerk who had "sent the CD off" to the outsourced IT support organisation confessed that they'd bunked off work early that Friday and hadn't bothered sending the disk at all.
It was never lost because it was never sent.
(and don't get me started about the idea of posting CDs in the 21st Century).