I feel like this guy could have been a lot of people we know. You get asked to cook some numbers, it comes in all official, legal even signs off on it, and now you're liable. Whistle blowing is not an easy thing to do. Not when you're in that deep.
I feel like the people at the top should be thrown in jail, but they can't because they're all in Germany. Meanwhile, is Germany going to let this guy rot, when really their government should offer to extradite one of the people at the top who had full knowledge and authorization over this, in exchange for commuting this patsy's sentence?
Let's go back to the Stanley Milgram experiments. Say Milgram was a sick fuck and those people did administer a lethal dosage to the guy in the other room. Who would go to jail?