Airborne Aircrew
To know if the finding of gross negligence is fair or not one needs to try to find out from the available evidence what happened during this flight - especially the last few minutes. If the aircraft was deemed un-airworthy and so and so on, it got as far as the Scottish coast with no apparent problems or calls of distress from the crew. They were happy to fly the aircraft on that day, or extremely silly to get airborne in an aircraft that they thought was unsafe. To fly an aircraft that is unserviceable is fine - but unsafe, no. I have no idea of what the reviewing officers were thinking when they made their decision to alter the findings, but reasons they must have had. We may not agree, but don't chastise us for trying to get to crux of the matter - why they flew an apparently serviceable aircraft into a chunk of rock.
I also wonder, like you, why after all these years some charity could not be shown towards these unfortunate pilots and their families. The benefit of the doubt - whatever happened on that day would be a kind action.