I would think that the fact that the boss committed a similar illegal act twenty years earlier and therefore could be seen as hypocritical might have been the point. Added to that the fact that his browbeaten wive's rich Father bailed him out and he never showed responsibility for his OWN actions may have been the point. It doesn't make what Russ did right but the boss is a corrupt individual as well. I think this story is about the relativity of personal actions.