That could make sense, but the thing is that the TAWS didn't work.
TAWS is designed to "augment" the human being by warning the pilots if configuration is not adecuate for take off.
Human beings can't stop being human. So the main cause of the accident is technical: TAWS not working, wether by a breaker, relay or squat switches.
Spanair tries to deviate atention from the fact that there was a recommended procedure to check TAWS in every flight which they did not implement. That check was not in their procedures. It would have averted the tragedy.
Blaming the dead pilots is the lesser evil for Spanair, and that is why they do it. After the tests of the TAWS relay have "determined" that they have no anomalies, Spanair concluded quickly that the pilots are guilty.
But the thing is that the TAWS did not work. The airplane was not as "Human Being Proof" as it should be. And neither did the procedures.
So we have at least four cheese slices with the holes in line: time pressure and stress, flap lever setting lapse, TAWS not working and procedure not implemented.