This damned thread has triggered all my pent up jingoism.
"America makes prodigious mistakes, America has colossal faults, but one thing cannot be denied: America is always on the move. She may be going to Hell, of course, but at least she isn't standing still. " -- e.e. cummings
If you take orders for a living, your job is to be on the move. Not to be right. Ain't no one who matters who has time for being 100% in the right.
But why would you assume an either or to begin with? Soldiers are certainly responsible for their actions like anyone else, no matter their orders. Just as people giving the orders are responsible for whats done on their behalf. I also dont think it would be to controversial to also see responsibility of the people who voted them into office.
I would have hoped, that the excuse of just following orders had died with the end of WW2.
The military is part of the government (executive branch).
A decent society made this a law because it makes the separation between "Money spent directly on research" and "Money spent on things like the copy machine, internet, keeping the lights on, etc." transparent - unlike how it works in most private industry.
Trust me, universities would love to be able to get rid of the concept of indirect costs. It's mandated by the government, and negotiated with them (at my university, at a slight loss sometimes).
In the year 2019 working for the US military should feel embarrassing, after the Iraq fiasco, support to journalist-killer Saudi crown prince; support to genociders that use child soldiers such as Idriss Déby (Chad), plus many other mistakes makes it reasonable to feel ashamed of working for the US military complex.