The execution of Eduard Delacroix
Yes, Percy should have been held accountable for his knowingly neglecting to wet the sponge. But, I feel Paul should have been held accountable for Percy's action as well, being he (Paul) was Percy's CO and was responsible for overseeing the execution. And the fact that roughly 20 to 30 seconds before the roll, Paul saw that the floor by the water bucket was not wet. As a commanding officer, he had the responsibility to postpone the commencement to wet the sponge. What he did (or didn't do) was reprehensible. Why did he not stop the roll? It would not be beyond the realm of reason and would certainly be justifiable, especially with the warden watching.
"A naked American man stole my balloons"
An American Werewolf In London