Whence the source of these "urban myths" (no FDA action if effort is shown or if hardship for company?)
To my knowledge, the FDA is playing hardball, NOT softball, when it comes to speed and severity of enforcement activity. The one thing absolutely certain is that FDA will NOT accept "anecdotal" evidence of compliance. If an organization doesn't document compliance, it has a tough row to hoe to avoid penalties (and also note the penalties are becoming more severe.)
When the FDA "slips up" on enforcement, it comes back with a vengeance when the slipup is discovered.
Quite frankly, I think companies frequently shoot themselves in the foot when it comes to dealing with FDA regulation. In my mind, they deserve penalties, up to and including imprisonment for top officers, when they spend time looking for ways "around" FDA regulations instead of seeking efficient ways to comply with FDA regulations. If the regulations are useless, the companies need to lobby to have them deleted or modified (with full public participation and disclosure in the process.)
No one puts a gun to the heads of organizations subject to FDA regulation, forcing them to make products or provide services. However, when those executives choose to make those products or provide those services, they should be willing to abide by the regulations.