Anecdotally, pretty often. Whenever there is an engineering org failure, whether it be missed deadlines, unreliable software, missed KPIs, etc, there is no such thing as a truly blameless org. Somebody will be accountable in the eyes of leadership, and that boils down to this very choice.

Was it the devs fault for shipping code with a disastrous edge case, or the EMs fault for over- allocating work, resulting in less-refined code and a minimal review process that let the defect slip into production? Just as an example.