Brodie, you are not the judge or jury. And you cannot tell me you have read the hundreds and hundreds of pages of evidence.
Most likely you have you heard second hand or even third hand from someone who knows one or more of the charged or one of their close confidantes, and it's been relayed to you that they think it's all a beat up. Which, of course, is what they are always going to say. Of course, it COULD be, but also, it COULD NOT be. And until such time the charges are thrown out of court, and not pursued by the RIU to the JCA, then you need to sit on your hands and stop peddling this agenda as though is is fact.
And to answer your questions, if they are found not guilty, or the charges are thrown out, then I would guess the Police or the RIU would be the ones they would pursue for costs. HRNZ have nothing to do with this - trust me. The former CEO and the Chairman both admitted publicly the first they knew of Inca was when told by Police the night before the raids to expect some bad publicity the next day.
The irony of your view that HRNZ should be held accountable is that the Chairman and his board support the accused so to blame anything on them is stupid and ridiculous.