The antitrust class action issue, while it may not prevail civilly, could also serve as successful good-faith defense in a criminal case, due to the differing standards of proof, 50% in the civil case versus 95% or whatever "reasonable doubt" is.

Note that by referring to that antitrust case I am conflating legal issues (questions of law) with the evidentiary factual burdens of a criminal prosecution, but it could go to intent.

Not that outlandish intent saves the day in criminal tax prosecutions!