this publication surely gives comfort to the enemies.

one gets the impression, assuming that this report is fully correct,
that the government did not have precise intelligence on the
locations of all tunnels; that the government did not have
precise intelligence on hamas intentions in the short term.

the major issue for israel is whether and when to attempt to
destroy hamas.
such a decision cannot be taken without taking into consideration
the much greater threat posed to israel from the north.
the comptroller does not have the authority or the capability
to place himself in the place of the prime minister.
the comptroller is a bureaucrat, not an elected decision maker.