Goof that's not a goof...?
From the Goofs page (Factual Errors):
"The film concludes with the statement that Jeffery Wigand's harassers were never found. In fact the FBI investigated thoroughly and concluded that Wigand had faked the alleged death threats himself. This was mainly due to interviews with Mrs. Wigand who also believed the threats were faked."
I don't know how real life may or may not differ from the depiction in the film, so I may be off with this one. However, it's made pretty clear in the film that Bergman is highly suspicious of the FBI agents who investigate Wigands's harassment complaint, since their conduct is (depicted as) dubious. There's a scene where Bergman angrily rebukes his key FBI contact for the conduct of the agents under his command:
"Now, any of these guys been offered jobs in corporate security after they retire? Either one of those guys have ex-agent pals already in those jobs? Like, for instance, their ex-supervisor, who's already at Brown & Williamson as we *beep* speak?
Not sure which version is closer to the truth, but since it's unproven either way, it shouldn't be listed so definitively as an error.