The "have" in B and C introduces a hypothetical connotation (something which could have taken place, but it didn't, a contrary-to-fact, unreal) which isn't present in A.
Whether the cause of the shooting was due to insufficient pre-tour cautions or poor guiding facilities, the organizers and governments from both sides should share the responsibility as well as conduct a joint investigation to clarify exactly what happened in the wee hours of Friday.