Start with Ronnie Boesing and Open Ledger.  Ronnie was shilling for this scam incessantly when this scam was first listed on Open Ledger.  This was a scam from the beginning and those that assisted in the scam are part of it.  Now that it's been proven to be a scam Ronnie supposedly washes his hands of Chris Scammer Bates.  But only after he profited from this scam.  Anyone involved with promoting or distributing this scam and profited from it can be considered a scammer as well.