But you're reaching for the disciplinary rod before enough facts have been determined.
On direct:
If the NTSB report is correct, in essence;
the crew has denied being on the taxiway,
denied seeing aircraft on the taxiway, and
denied outside input that influenced their decision to go around. (UAL 1 saying they were on the taxiway, nor PAL turning on their lights)
On cross:
The crew then exaserbated the situation by not securing the CVR, which could have substantiated their "story".
To date, the crew has not stated they were tired, have not claimed anything other than they went GA because it didnt look right.
You make the call, and stop putting words in their mouths as they have already spoken.