Many of you have probably read my take on this whole issue, so this particular opinion might surprise you:
I think the NCAA should leave the wins vacated. Vacating wins is nothing but a symbolic gesture. It doesn't erase anyone's memory and it doesn't make rings or trophies disappear. Most importantly, vacating wins doesn't hurt anyone involved with the program who didn't actually participate in the wrongdoing.
Paterno, Schultz, Spanier, and Curley all participated in the coverup of a heinous crime. They all did so to varying degrees, and the legality of each man's participation can be debated, I suppose. What can't be denied is that they failed as human beings. They failed ethically and morally. They failed to protect children.
Leaving the wins vacated won't fix anything. Nothing the NCAA can do can even come close to fixing anything. As I said, the vacated wins are symbolic, and nothing more. But they should remain as a lasting reminder of what happened when four cowards failed the most vunerable amongst us.