Exactly. When we have an incident, I want us to be very clear about who did what, what they were thinking that led them to that course of action, and the other facts about the incident. Knowing which individual took which action and when is very, very different from holding an individual responsible (in terms of suffering repercussions) from it. If team members trust they won't suffer from it, you get much clearer data, often without even asking for it.
Related, I recommend that teams subject to SOX-404 controls consider adopting a variant of FAR 91.3*. Our SOX docs explicitly permit our incident managers (and two additional high-level tech employee roles) to authorize any action they deem justified during a production emergency.
* - https://www.ecfr.gov/current/title-14/chapter-I/subchapter-F...