What the article describes seems like a parallel concept (and an important one.) I wouldn't call them Accountability Sinks, though, as they seem more like Accountability Avoiders. Here are things we might think of as sinks in the real world:
- "Sin Eaters"
- Corporations, especially companies that are spun off and take on all the debt of the original company
- Voluntary stool pigeons (in criminal organizations, etc.)
- Certain religious martyrs