I mean, the only reason they did it was to be able to comply with the requirements of the test.

But the reality is that every once in a while you have a scandal like this or something like Wirecard, and it happens, because the culture is such that absolutely nobody thinks it possible. That includes officials and regulators whose first instinct will often be to come after the people trying to expose the scandal, as has happened in the case of Wirecard.

>because the culture is such that absolutely nobody thinks it possible

Only naive laymen or newcomers to Germany think it's not possible. German business leaders, lawyers and politicians know exactly how much corruption and scamming is going on in the business sector, and it's not a little.

>first instinct will often be to come after the people trying to expose the scandal, as has happened in the case of Wirecard.

That was purely malicious to try to protect Wirecard, not because the regulators couldn't possibly imagine corruption and law breaking exists, that was the story they used as cover for their corruption.

Like you're a regulator and instead of doing the thing you were hired for and look at the evidence the economist showed you, you instead "use your instincts" to decide not to do your job and not look into Wirecard because you can't imagine something bad can ever happen? Come on! All those regulators should have been fired and tried for corruption and/or conspiracy to crime.