Comment by Futurebot

What the article describes seems like a parallel concept (and an important one.) I wouldn't call them Accountability Sinks, though, as they seem more like Accountability Avoiders. Here are things we might think of as sinks in the real world:

- "Sin Eaters"

- Corporations, especially companies that are spun off and take on all the debt of the original company

- Voluntary stool pigeons (in criminal organizations, etc.)

- Certain religious martyrs