Not sure if that was a tongue in cheek reply or serious?
Serious
The safety department investigate the tail strike and collate the facts. The investigation could end there and then.
If not your words
An SMS system should not be punitive of human error, provided that it is not an intentional breech of SOP's
If it was a intentional breach of SOP then Flight Ops Management get involved and therefore possibly HR.
The rest is a load of trivia, th accusation was HR were running the investigation which is bollix.