I personally am definitely of the opinion that those who develop and train AI should be held responsible for the actions of said AI. That's the only way to ensure that such systems are kept in check. Case in point: the various YouTube "algorithm" fiascos that have taken place over the past several years. If AI systems you've put in place discriminate against certain demographics, you should 100% be held accountable for the same.

Same thing when it comes to improperly trained/developed AI causing accidents or loss of life.