The Captain and his XO should shoulder the blame.
IMO, lights or no lights on the vessel that got hit doesn't really cut the mustard on a tragic accident like this while assigning blame when a boaters speed is exceeding the point of safely navigating due to adverse weather or poor nighttime visibility.
I'd feel certain that if I'd of done the same they'd of held me accountable just as equally. Some people love boating at night. Not that I don't, I just hate carrying any speed above that necessary to stay on plane. We've had way to many of similar accidents in our local lakes, bays, and intercoastal waterways.
I've always contempleted the night vision cameras or binoculars but never made the purchase. I'm kind of shocked that they weren't aboard the cutter, and if they were why wasn't a mate assigned to man the bow or crows nest if the vessel was equipped with them.