People don't go to work intent on making mistakes, and any strategy set in place, to specifically attach blame for what may or may not have been human error is ridiculous - not to mention extremely unprofessional.
At the very least, a "responsible party" assigned to take charge and "fix" the issue, or come up with a plan to track and/or prevent similar events from occurring, would be good. Sometimes the solution is nothing more than additional training. I've worked for a number of companies where it was part of your job description, to get a "company paid/company time" education. One place even built an entire "training center", that the local college "borrows" on occasion, for their industrial technologies courses.
I have worked in a manufacturing environment for the last 20 years, where programming mistakes don't just cause errors, they physically destroy things, and/or worse, they get people hurt. However, one constant in every field of manufacturing that stands strong, is that there is never, under any circumstances, someone to blame. Because it's a defect in the system, plain and simple - not a defect in the people. Look at it this way - the use of spell checker - a highly effective tool, for those less fortunate in the area of textual virtuosity, or maybe just those a little over worked... but by no means a method of blame or accountability.
A work environment, no matter what kind, or for what purpose it serves, is a system. A system made up of individual components, that if properly "in tune", works in total harmony - or some semblance of such.
Suggested reading on your boss' part: The 7 Habits of Highly Effective People
It sounds like he could use a little humility, if not a reality check. He's just as much a part of the team, as everyone else, and he needs to realize that - or it just won't work, and in the end, he will be holding the bag regardless.
Suggested reading and/or research on your part:
Look into 5 why analysis, root cause analysis... anything thing that puts you in a better position to offer a solution, not a problem. And your disagreement with your boss, is just that, a problem, not a solution. Offer him something better, something that makes sense, and even be prepared to allow him to take credit for the idea.
Right now it doesn't seem like he is prepared to fix anything, because he does not have a firm understanding of what is broken, if there is anything broken at all - other than his "I'm the boss" mentality.
Good Luck! I hope you manage to get through this, in a manner that's acceptable for all, especially in these times.
EDIT: Personally, from my own experience... "Go ahead, blame me. Because sure enough, I'll fix it, and down the road, when it happens again, who will be there to save the day? yep, you guessed it... me, with a big ole grin."