I really enjoyed the book "The Smartest Guys in the Room" about the Enron scandal for two reasons. The first and more obvious was that it was a deeper look into the systemic issues that led to the failures, which meant it was less "they did a fraud" and more about the way culture evolves at a company to the point that they did it.
Perhaps more importantly though, was my takeaway that it mostly wasn't fraud, it was truly innovative accounting that with hindsight was the wrong idea, but if the world worked out just a bit differently, could have led to them winning the market and taking the financial world in a new direction. It's not obvious to me that the fraud timeline is the only one or even the most likely one, we'll never know.
"History is written by the victors" is what comes to mind here. Or in another way, it's survivorship bias. I haven't read the Mr Beast document yet but I can imagine what's in it because my previous company had similar material (although likely far less controversial), and I'd bet many commenters here have similar culture documents, handbooks, mission statements, and so on, which when read out of context or through the lens of a future scandal could appear far more incriminating than otherwise.
We need to get better at distilling what it is in material like this that is a contributor to the success/failure/scandal, and what... just is... doesn't have an impact, or could have been another way. We need to be better at actually learning from these things in a nuanced way.