Agreeing with anyone, I will take the next step forward and think about this from a different point of view. Regardless of who is responsible. I think its a loss to the project manager as well as the entire team. Because now more money would have to be spent in order to detect where the mistake happened or the project will be dropped due to the fact the cost be might too high to go back and fix the scenario. If this was a 3 year study and finally the clinical trials were being done, then it is a big loss because thats 3 years of work put on hold or potentially wasted because of money and time and legality of the project. Everyone gave great examples because if you look at it from a business perspective it is a big loss to a company.