I think you're misinterpreting what you are reading.
This is not coinbase doing anything, this is an employee taking action on their own, likely not even on company time or on company property.
That said, the company is still responsible for the employees' actions, especially because it relates directly to their job.
Per the article: "Coinbase recklessly delivered false, misleading, or inaccurate reports concerning transactions in digital assets"
I think you're misinterpreting what you are reading.
This is not coinbase doing anything, this is an employee taking action on their own, likely not even on company time or on company property.
That said, the company is still responsible for the employees' actions, especially because it relates directly to their job.