To me this is the bottom line:
Either SGC KNEW the cards submitted were Forman's (and depending on who you believe they were either tougher on his cards or he got a "good old boy" upgrade) or they did NOT know. That's the bottom line. Sure the Prez of SGC should have avoided even the appearance of impropriety but the bottom line is did the graders know they were his cards or not. Glyn who used to work there indicates they DID (although they graded his cards tougher), others say they had no idea whose cards were whose.
That's the bottom line.
Me, I am still trying to figure out which comic book would have sold for hundreds of thousands of dollars, especially in the stagnant comic book market these days.