Comments:

E1.2 Both the advertiser and the sending party are in violation. The sender has a responsibility to be aware of opt-outs from their client (the advertiser) and likewise the advertiser has a responsibility to inform their agents of opt-outs. This is the only approach to this question that has any potential deterrent to abuse by both parties. E2.3 Both the initiator and forwarder should have responsibility. If the forwarding entity does not have comply with the Act, then "forwarders" will simply replace today's "spammers". Any other approach will be ineffective with regard to the intent of the Act.