I'm not saying he did it, but...
If you were Ken Lay. And you decided to take that poison pill...
... you held out long enough to find out that you weren't going to be found innocent
... you didn't hold out too long because you kicked it before you were sentenced, meaning that your entire conviction is thrown out and you died with a clean record
... you gave a nice shout out to your banks because your estate is worth 9.5 million and you owe 9.5 million
... you stuck it to the gum'ment one more time because they would have collected your assets before your creditors, but now that your conviction is thrown out, they have to get in line behind your creditors (meaning they'll get nothing)
... you flipped one last bird to your investors and employees because all those civil suits get a piece of your estate after the creditors, and 100% of 0 is still 0.
... you got the last laugh on Skilling because now the restitution payments that you would have split with him all come out of his swiss bank account
... and you did your woman right because she gets a ten million dollar life insurance payout that the creditors and the prosecution and the civil litigants can't touch because it doesn't go through your estate.
I'm not saying he did it but... ooooh that worked out sweet for the Lay Posse.