IAWL was actually in violation of the Hays Code (the movie industry's self-imposed morality code prior to the modern MPAA rating system).
The Hays Code stipulated that any perpetrator of a malignant act (criminal, moral, ethical) would have to face either punishment or atonement and forgiveness seeking prior to the end of the movie. IOW, the film industry was supposed to ensure it did not depict bad guys getting away with bad deeds. In IAWL, Potter gets away with stealing/not returning the $8,000.
At least in Die Hard, the villain is defeated, suffering a spectacular, and quite literal major downfall.