Shell Management;
Like the coroner in this case you have confused an operations manual (and therefore mandatory requirement) with SMS. The crew were not correctly rested, and would have been in breach of European AOC requirements. The only SMS points in these findings were in reality against the airport.
The withdrawl of an AOC for lack of financial means can be taken against any European carrier who does not have the required funds which are mandated to cover maintenance etc.
An airline SMS is a very small document. Nearly everything an AOC holder does is covered by legislation and is in the holder's operations manual, the rest scheme which the coroner discussed will be OPs Manual section 7 (in Europe) and is roughly 30 pages of stringent regulations, before every flight both the ops department and the pilot must ensure he is legal to fly and at the end of every month the ops dept will raise a full record of pilots duty hours. These records are then audited regularly by the controlling authority and the AOC holders quality department.
In certain parts of SE Asia such controls may not exist (I know from personal experience) and the result can be very fatigued crews.
To ask "when will airlines start preparing safety cases?" is the wrong question. Airline safety management has been an organic, growing thing for more years than I care to remember, and certainly for far longer than the 25 years my career has so far lasted, and certainly pre-dates every other SMS out there.
Reading some of your comments you have a serious misunderstanding of us and what we do. An operations manual is mandatory, it cannot be more relaxed than the standards set down by the controlling authority, but can be stricter. When a company puts a requirement in to its' manual that requirement effectively becomes enshrined in law because it is in the manual, and woe betide the person who tries to go against it. Sir Niall Dementia of these pages is well known to some of us as a very knowledgable Head of Flight Safety and has long been involved in keeping people and aircraft in one piece as a union rep and in company management, I would strongly urge you to take heed of people like him and VeeAny who runs a superb safety website before trying to tell us where we are going wrong. The CAA asked carriers to work out a plan on how to deal with volcanic ash the carriers did knowing that the plans would go into the ops manuals and so become mandatory, you appeared to suggest that we were forced into it by legislation, we are never forced, in fact we often lead the push for safety as we are the people who understand our operating environment the best.