Many years ago, T.S. Eliot closed his poem “The Hollow Men” with this famous, haunting stanza: “This is the way the world ends/This is the way the world ends/This is the way the world ends/Not with a bang but a whimper.”

Much to my amazement, those lines came to mind while I was digesting denouement of this summer’s two epic battles over the Sarbanes-Oxley Act. Clearly I’ve been working here too long, but let me proceed with my point: Not much has changed.