LEGAL CONSIDERATIONS
"Thou Shalt Not Steal" is pretty well established in Canadian law, as in most countries. (Proving it is another matter, as this case shows.)
"Thou shalt not bear false witness", another of the Ten Commandments, also applies, both for criminal and for civil actions.
If an employee of a company is charged with "criminal fraud", then anybody who has tried to cover up the case is potentially liable for "conspiracy to commit fraud" or similar charges. A Manager, or any employee, who is charged can be fired for "unlawful conduct". The quantity of money "scammed" does not appear to be that important.
Consequently, those Ontario Hydro Managers (and other employees) who have contributed to whitewashing and covering up this case may be fired, if charges are made.
Under these circumstances, common sense suggests that Ontario Hydro Management would want to quickly and discretely resolve this case in their own best interests. Apparently not; they prefer to fight to the end.