"Richard Hertz"
Why does it matter where the MAP is? The MAP is the MAP - if you don't
have
the required visual element(s), go missed. What is so tricky?
What is different on this approach. It can't get any easier.

You are right, it can't be any easier. Maybe more forgiving but that's not
a requirement

Nothing wrong with different. Not necessarily tricky but I can see how
a
careless pilot might continue on at MDA past a MAP short of the runway
while
'searching' for a view of the runway. Thinking perhaps that I can see
straight down at the MAP so I'll just proceed along another mile (45
secs)
until I see the runway below then I'll rack it around and circle to
land.

I'm not saying these folks were careless, just trying to learn something
from the accident.

I would say they were careless. Especially the CFII.

Yep.