I'm still not convinced of the sexual aspects of the accusations but for all of the reviewers here stating "MJ must be innocent because these two accusers didn't admit to receiving any abuse years earlier" should consider another possibility...
Even if the sexual acts took place as described (I'm not convinced), they boys wouldn't INTERPRET as "abuse". They were in love with MJ, they both described enjoying the sexual activity along with all of the other "fun" stuff they got to do with MJ.
In their little-boy minds, it wouldn't have felt like "abuse" at all because they were incapable of understanding the awful aspects of what may have occurred. It was "fun" and "play" for them, provided by their incredibly attentive and very rich "best friend". It very likely wasn't until they were older, when they were no longer MJ's "#1 boy" that they began to understand that sexual activity between an adult and a child is ALWAYS "abuse", even if they didn't FEEL abused by it at the time.
I don't believe the two boys (or ANY of MJ's child friends) have ever stated that ANYTHING MJ did with them made them uncomfortable or made them feel bad in any way at the time. Not until they began being "replaced" by newer, younger boys and ultimately, when they likely came to the conclusion that as adults, they could profit from a documentary publicising unprovable drama to their story.
Although it was interesting to watch (like a slow-mo car accident video) I'm not ready to make my own decision as to MJ's guilt or innocence on the basis of this documentary.