I think it plays around a common case of a manager saving their ass in front of superiors by shouldering the blame on an unsuspicious employee (“what were you doing all these months, what’s the state of the project, and how are you planning to deliver?”). With time the latter becomes experienced enough to not take the blame, and detects these attempts easily, because it is always happen to be “their” fault.

(Sorry if that was obvious and you meant something else.)