It's really difficult to figure out why they are so resistant because they don't make their decisions based on logic or known business patterns. The thought that they are concerned with some of the names on the list (Bethel heavies, DOs even GB members) is certainly a possibility and logically that's why they may fight so hard. I know the WT attorney's don't want to see any GB members take the stand because their arrogance would make them awful witnesses. But, what do you expect from a group of guys that run an 8 million person organization where everything they order gets done? Plus they think this is just training for ruling the entire world for eternity! How does that not go to your head if you truly believe it??
The better strategy would be to cooperate, pay for the past mistakes and revamp the system to protect children better. Even from a business prospective, the good will generated would make up for the short term losses. It's really puzzling why they don't do that. Morally, its obviously the right thing and I think long term business strategy it would also be the right thing. But, I believe they think Jehovah will bail them out on this issue.