Gene Smith says: "It's unique because usually there's a lack of institutional control or a failure to monitor. I can't think of one case that we were able to find (like ours)."
Gee, I wonder why? Certainly not because this situation is the very definition of lack of institutional control. No, coming up with a 2-game ban was certainly appropriate. Similarly, your compliance department looking no further than the evidence already found by outside sources points to this being entirely on Tressel.
I'm sure the NCAA will agree with you. Because of course, we all know that the NCAA likes being seen as an institution incapable of enforcing its own rules, and they so thoroughly enjoyed the public response to their ruling on Cam Newton. They're definitely going to accept this.