Responsibility should always rest with the responsible party, I. e. the one in the best position to have avoided this. It’s isn’t about guilt, but simply the redistribution of a harm that has already happened.

Unless the device was mishandled in some unusual way, the manufacturer should bear this burden because they are/were in the best position to implement mechanisms to avoid the harm, from improved QA to a better design and, ultimately, to rhe informed decision not to sell the device.