I don't see how they wouldn't go after whoever made the log entry for falsifying records. When I was in AK, we bought a helicopter from someone that ended up having some shady records and other problems. The FAA didn't fault us, but said, "Don't fly the helicopter anymore with parts X, Y, & Z on the aircraft, and if they ever leave your possession, we want to know about it." I don't know 121 records, but I'd be surprised if the FAA doesn't do something if it really is a case of falsification. It's kinda hard to miss whether you've replaced a wing spar or not. And if you said that you replaced it and didn't, please tell me how that is NOT falsifying records.