The Houston Chronicle article lewislynn mentioned is not the same article, but does contain a hilarious quote:
The ISO report lists the energy companies that made trades that showed the same potential pattern as Death Star, Fat Boy and other questionable -- and possibly illegal -- strategies outlined in Enron memos made public in May. The report says, however, that ISO investigators were unable to determine with certainty when or if the strategies were actually used.
Translation: "After spending much more on our investigation than the $14 million in question, we know absolutely nothing. But we have a strong hunch that some companies may or may not have done things which might or might not have been crimes, but we can't be sure."