I really really really don't want make one of those "You all would be mad if this was a Republican" posts, but seriously, if this was in the Bush Administration, Dems would (rightfully) be calling for heads to roll.
I agree with this sentiment, but if there is no hard drive left, we might as well stop caring about whatever wrongdoing Lois Lerner did. In my opinion, it is pretty clear that this was a cover-up, but genuine evidence is required to find anyone guilty of anything. Without evidence, I don't think that it would be acceptable to stick anything to Lerner and/or the others in the Obama Administration.
This whole incident with Lerner is one of the many reasons why I don't like the IRS.