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“The Nuremberg defence isn't a defence.”

Yes, but the Nuremberg defendants were facing charges of waging aggressive war and perpetuating genocide.

Not quite the same thing as backdating letters.

It’s a bit of a stretch, but I think maybe - just maybe - we can distinguish these two situations on the basis that systematic mass murder of millions of your fellow human beings is rather difficult to excuse, no matter how bad the duress.

That said, if the SRA does view these offences as morally equivalent, then that might actually explain a good many things...