Hi GY,
Sometimes the holes in the cheese started to line up hours before the accident / incident.
e.g. The 737 from Cyprus when they misidentified the cabin altitude warning horn for the config warning or the A330 Azores glider when the fuel leak was mis diagnosed as an imbalance problem. The CVR helps the AAIB (or equivalent) understand "why" as well as "what" happened.
Not for listening to in court while the crew discuss the incompetent DFO as they taxy out before crashing 4 hours later...
is irrelevant.