Good question, and one I cannot answer personally. I have my suspicions.
From what I have heard/read, the Chairman of SWFC at the time didn't have a high regard of football fans. Especially if it was going to cost him any money. The SWFC chairman at the time of 1981 and the subsequent 'safety improvements', plus up to 1989, was Bert McGee. A previous post of mine - with quote from the press - illustrates this callous attitude. He came across to me as a 'where there's muck, there's brass' Yorkshire businessman, from memory. He made me think of the businessman in Golden Gordon, the classic episode of Michael Palin's wonderful Ripping Yarns. "Have you ever considered a career in scrap, Gordon?"
Eastwoods, who project managed the safety improvements at Hillsborough in the 1980's, must have had responsibility over the work done, at the time. it was part of their role. They must have been insured, for starters. I am very reliably informed that the offices of Eastwoods in Nether Edge, Sheffield were burning the midnight lamp on the day of the disaster. I wonder why? Were the safety improvements carried out 'unsafe'? Changes were made to the Leppings Lane end, including barrier work. Whether they were deemed 'safe' at the time by any kind of independant assessment and /or inspection, I don't know. They sure should have been, surely. Or was that part of the safety certificate process..... a certificate they never got. But if no revised safety certificate was issued, then why not? It is roundly reported that one was not issued. Were inspections carried out? Or not? Who should do that part of the work (Sheffield City Council dept, I believe). It is very, very murky water indeed. Was it incompetence? Was it an oversight?
This story will run and run because there are more questions than answers.
Maybe Eastwoods should be added to the trio of SWFC, Sheffield City Council and the FA. I simply cannot believe they have all got out of it scot-free with no repercussion of any magnitude.
I suspect freemasonry in Sheffield is heavily involved in the aftermath of Hillsborough, incorporating certain golf clubs. Select people looking after 'collective interests'.