You seem to be taking Eduardo's statements at face value, that he really had no involvement and Simon made all the bad decisions. If you are CEO, doesn't the buck stop with you? It seems to make more sense that Eduardo was involved in numerous bad decisions but doesn't want to take any responsibilities.
I want to know more about Eddie's disappearance. I understand that he had a harrowing experience with the fire, but I haven't seen any real explanation for his apparent personal financial meltdown (did he keep his money in a burned up cookie jar?) and his absence in the period during which he blames bad decisions on Simon. Did he have some sort of mental breakdown? Why was he gone? If he had genuine medical issues, that's fine, I wouldn't begrudge him that. An explanation would seem in order, though.
If I rate him right I would guess it was a delightful one week excursion to Tijuana with blow and hookers.