Web sites cost almost next to nothing when you are talking about a $20 million defense effort.
I don't think it's a slam dunk either way.
If the government cannot explain what happened at Enron and why it was wrong in terms a jury of 12 laypersons can understand, then the government will likely fail to obtain convictions.
It appears that the rules of defending high-profile business persons accused in white-collar crimes are being rewritten. Under the old rules, you didn't say anything publicly.
If you bring a straight accounting case to a jury, where it comes down to a battle of the experts, the government has a high risk of losing that case.
All the defense has to do is put on a sincere expert, or several sincere experts, that the jury likes. The government always has the burden of proof, and confusion and lack of clarity will only aid the defense.