not speaking for upwards failures in general, but for the extraordinary cases of convicted frauds being pardoned, the incentives are:

1. his $1.8M donation to Trump shows other felons and fraudsters that paying Trump will pay back in dividends (Trump profits)

2. By pardoning thousands of frauds, con artists and outright violent nazis (Jan 6), Trump builds himself an army of loyalists who owe him their lives

3. By putting pardoned frauds, con artists and violent nazis in charge of government functions, Trump replaces the entire US government with one that will do his personal bidding

textbook autocrat stuff