It is not Poseidon's fault at all as it is not possible to anticipate all Human Errors.
Your assessment is not correct.
Poseidon market this rebreather with a design feature (the intelligent battery) which makes it even more likely that someone could use a borrowed/rental unit and dive without a scrubber, due to someone else having already prepared the unit and advising it was ready to go. Plenty of alarms and warnings if there is no or low gas and electronic systems faults, but nothing about the scrubber (not even a viewing window to verify one is installed).
Please note that I am not suggesting that this is the case with this incident, merely suggesting that it is a fundamental design feature to easily customise someone else's unit by merely inserting a battery and go diving.
The target market is "recreational", and one of the key tenets of PADI type diver training is about increasing accessibility and making diving easier (resort/DM helping new/less experienced/nervous people dive). This in itself is not a bad thing (opens the joy of OC diving to a wider public) but carry-over of this "trust-me" type of diving has negative implications if translated to CCRs.
The last time Poseidon failed to consider an obvious Human error (diver not completing a full system start-up test prior to diving) they had a near fatality (diver was fortunately, rescued). To Poseidon's credit they quickly modified unit software to remove the frozen cell problem, but this obvious potential problem should have been identified and rectified well before unit was being sold to the public.
If the unit was being sold just like any other CCR (based upon diver safety being critically dependent upon diver training and ongoing vigilance) rather than critical dependency upon smart electronic systems; lack of scrubber presence/monitoring would not be such an issue.
It is ridiculous for a unit to perform a myriad of quite sophisticated tests and give a good-to-go signal without any verification of scrubber performance or even its installation. As for relying on a prebreathe CO2 headache as some suggest; how easy would it be to confuse effect of CO2 with pre-dive anxiety or effects of a big night out? Not worth betting your life on.
It is sad that it has taken a diver's death to explode the MK IV Type "R" myth.
Tony