There is a lot of truth in that, and to ignore it is to get caught up in an endless loop of grievances.
But on the other hand, suppose a company willfully makes a defective product, and that product does great harm to many families. Shouldn't the company be held accountable, even if the original officers are all gone?
I guess what I'm saying is that there are two sides to this issue. And that's where my statute of limitations argument comes in.
There is no equivalent moral imperative that applies to individuals and their progeny.