>I'd love to see an example of such an accepted accountability at least once in my life.

I think that's the point, you wouldn't see it. If a good manager gets unreasonably or unfairly reamed by his boss, he's probably not gonna tell his team about it, because it would be a blow to morale. If it was indeed the team's dysfunction, he'd try to improve it.

Next time there’s a re-org, look around for managers who net lost reports, or even “decided to move on”.

I've seen it before. After that manager stepped in to help me, I would've stepped in front of a bus for him. That is the one time I had a manager like that in my entire career.

It's rare, but it does happen.