Just my opinion but looks like MK's
PR is gently trying to distribute the blame; a spokesman, following the release of the report, described the conclusions about crew error as "speculation" (because of the lack of any CVR data) - and made a big effort to point out that someone was daft enough to put a soddin great berm in the way, and if it hadn't been there then the 747 might have got away with it.
"The lack of any data from the cockpit voice recorder meant the investigation would always contain a significant element of conjecture to ascertain precisely what went wrong. So sadly we can never be absolutely certain about the exact cause of a tragic accident in which we lost seven fine airmen, colleagues and great friends.
"In the absence of conclusive findings we conducted a comprehensive, proactive review of our operation to ensure that we meet the highest safety standards." - MK Airlines