Personally, I'll be pretty happy if the documentary calls more attention to SV's broader role in this. I loved Carreyrou's book, but I thought it, and the rest of the coverage of Theranos, falls quite short in exploring how Holmes and Balwani aren't the only bad people in this story. Holmes practically had an entire army of people enabling her (and even directly aiding her) through their fraud, from Dubois to Shultz to Mattis to Biden, to all of the SV investors and cheerleaders who didn't do their due diligence. Not all of those people necessarily deserve to be punished for their supporting of her, but it's also important to realize that Holmes didn't magically accomplish all of this fraud on her own.
That said, the response from Gibney in the last part of the article is kinda bizarre. The mention of Abu Ghraib is totally out of place, and he even attempts to draw a weird comparison between Holmes and Hitler, of all people.
It's because he made Taxi to the Dark Side. His point is that he's trying to be logically consistent in his ethical reasoning.