In my experience at many companies, management could literally have a giant poster of a photo of them with the caption "If this stuff goes wrong, this is the person who is accountable". That poster could be displayed at the front door where every single person has to see it at least a couple of times a day
Then the day the shit hits the fan that poster would be mysteriously missing and they would deny all memory of any such poster during the meeting where they are busy blaming me
I had a manager in a previous job tell me it was my fault for not warning them that it would go wrong (which I had, in writing, I had the emails (plural) and meeting notes and recordings of the meetings) and then it shifted to "well you should have gotten the message through to me, it's not my fault you didn't".
There is a certain point where you just have to let it go, it's a "Scorpion and Frog" situation with some bosses.
Then the day the shit hits the fan that poster would be mysteriously missing and they would deny all memory of any such poster during the meeting where they are busy blaming me