Big picture, he seems convinced by a book by Eugene Soltes about white-collar criminals, which explains they often fall into embezzlement without meaning to.
It's worth noting, however, that Caroline Ellison testified that SBF directed Alameda Research to begin siphoning FTX customer funds well before the crypto markets became strained.
Between the lines: MacAskill took pains to say he wasn't defending SBF, just that the Soltes model best fit his understanding of the facts.
The intrigue: One piece of evidence from the trial, Ellison's list of things SBF was "freaking out about" included "Willie being happy."
We never learned for sure what this meant, but... my bet is that "Willie" was MacAskill.
The upshot: The influential Scottish philosopher has come away from the crisis with a determination to always encourage classic corporate governance at anything he's involved with and to quit thinking of fellow EAs as morally exceptional.