"No court has ever issued a valid order that imposes an equivalent burden on
a non-party. Our research has not found any case that uses the All Writs Act to require a
third-party private entity to design and create new software. Some courts have compelled
disclosure of already-existing information in cases where the All Writs Act is found
applicable. In contrast, the order the government demands in this case would require
substantial expenditures of time and talent above and beyond what is appropriate under
the All Writs Act. This point is particularly alarming where Apple has made a deliberate
decision to exclude the features that the government now demands."
https://www.apple.com/pr/pdf/32_Law_Professors.pdf
"No court has ever issued a valid order that imposes an equivalent burden on a non-party. Our research has not found any case that uses the All Writs Act to require a third-party private entity to design and create new software. Some courts have compelled disclosure of already-existing information in cases where the All Writs Act is found applicable. In contrast, the order the government demands in this case would require substantial expenditures of time and talent above and beyond what is appropriate under the All Writs Act. This point is particularly alarming where Apple has made a deliberate decision to exclude the features that the government now demands."