I think it should be kept in perspective that BS had offered to preserve the value of the Empire business on behalf of the children, but his offer was declined by both their mother and the trustees who looked after the estate and the business after the parents were dead.
Also, it should be kept in perspective, imho, that BS was only 23 years old when he made the offer as above, which was declined, and only 25 when he purchased the company which was for sale on the open market and had another lesser offer on the table, which offered none of the stipulations that BS was subject to in his own offer to purchase. The company that bought Empire came to Empire's door, rather than vice versa, and it is reported that BS and his partner were 'ambivalent at first'. They allowed the interested party to evaluate the Empire business and when offered 2 million dollars, they took the deal.
From my way of thinking, the boys' parents were the problem, as sad as that is to acknowledge. First in not allowing them to be adopted by family who actually wanted them, and perhaps even loved the boys, and second in failing to make arrangements for how the business would continue if both parents died. To expect that a trust company/bank would be able to operate a such a business seems unrealistic to me anyway. It seems that Uncle Lou had taught BS some things about the business, and conveniently allowed him to take charge while the couple went on vacations - but when it came time for someone to take the reigns and look after the company after death, BS was left out and his offers unwanted.
It wasn't until some 14 years later that the boys were reintroduced to BS, at which time he immediately started treating them like sons, even though during those years he had started his own family and had his own children to worry about, but he was viewed by the cousins as merely a bank ("Behind his back, Dana called him “Bank Sherman.”"). They were each given opportunities and money, but somehow it wasn't enough to get them on the right track after the forlorn life they had apparently lived with their adoptive family, and instead the boys started viewing the generosity as suspicious.
The word greed comes to my mind, and not from BS's end, but that is just my opinion.