"The venture . . . never received proposed funds from the Chinese company or completed any deals, according to people familiar with the matter," Journal reporters Andrew Duehren and James Areddy wrote. "Corporate records reviewed by the Wall Street Journal show no role for Joe Biden." The reporters also quoted another partner in the venture, James Gilliar, who said he was "unaware of any involvement at anytime of the former vice president." - co

You surely realize my example was made up to illustrate the mechanics of obfuscation, so your rebuttal that the WSJ and WaPo cleared Joe Biden is not germane.

Let's say, for example, we get the bank records for Kathleen Buhle and they show a transfer directly from the European Energy and Infrastructure Group into her account.

That appears the purpose of the Biden Family web of shell companies to obscure the true sources and end points of funds. We are getting some evidence of the first few links in the distribution chain.
But the end points are yet to be determined and may or may not include the big guy himself. Sooner or later the deposit records to the actual accounts of Biden family members will come out and the source of each deposit identified. My speculation is that many of the shell companies will be the payor and then the recipient can explain under oath how those funds were earned. Fun times. drip... drip... drip...