Two different goals...
The safety investigation attempts to discover the cause of the crash.
The regulatory authorities may attempt to assign blame.
So, you can have a safety investigation that simply tells why an aircraft did a CFIT. Have a look at the report on that Sukhoi 100 Superjet crash in Indonesia, for instance, for an example of the "why."
Say you manage to survive a CFIT, as sometimes happens. Then you may find yourself, as the PIC, having that proverbial "chat without coffee" with whoever gives you permission to fly, if they find that you are to blame.
One quirk of these two systems is that CVR information may only be used, in the USA, for a safety investigation, not for an enforcement investigation. It will be interesting to see what happens with cockpit video recording, if that technology comes into common use.