Who are responsible for the leak and what do they want in exchange? Losers and winners. Always. This is the question one should never forget
Noting that Costa Rica and elements of Panama were the 1980's villian to Ronald Raygun's USA, it is probable that US cyber infiltration efforts will have looked toward Panama ever since it went online, but not necessarily gone public about what dirt they could find. Has anyone seen a revelation against any prominent US citizen from these files yet? Now rather than get bogged down in local wiretap requests to which the Panama law firm would always say "no, you can't go on a seize-n-sift fishing expedition to look for commies and Brinks-Matt robbers", I think that somebodies' white-hats just decided to make the whole stinking lot available to the most prim and proper uninvolved nation whom they could think of, so they sent it to the Krauts. In this hypothesis, one of Noriega's henchmen and biggest stinking crooked revenue raising firms goes down, and for a white-hat being right according to everyone else about guessing who was a henchman of evil would be reward enough.
By the way, I'm a Brit, and quite a few British Overseas Tax Havens stand to lose their biggest money collecting activity if offshore tax avoidance goes the same way as dodo farming.
How about making genuine long-term agricultural productivity improvements for the middle east tax-deductable, so that any rotters who'd prefer to send money overseas than pay tax can do so forthwith.