I explained that it was an example of the types of clauses that frequently get put into contracts that use creative accounting.
From what I know, such clauses are meant to attract investors, not the other way round.
Also, creative accounting involves using loopholes to avoid taxation, etc., or to attract investors.
The illegal part was deceiving and not paying back investors, but the loophole they exploited can be used in legitimate circumstances of underperforming films.
If investors perform due diligence, then they should be able to see those loopholes. What you're assuming is that investors in general don't do such.