This is the classical conspiratorial judo-move. Who does this benefit? It seems to benefit A in every meaningful way, but that's too obvious, so clearly it's B doing it to make A look bad! False flag!

Usually it's Russia doing this kind of rhetorical judo move.

But this clearly benefits Norway, Ukraine, the US and maybe the Baltics in roughly that order, and hurts Russia, Germany and to some extent Netherlands. If you think the US is too noble to play dirty on a powerful European ally, I've got an Airbus to sell you.

Russia has condemned it and called it a terrorist act. The US, conspicuously, has not. At least one prominent US commentator has suggested that the US did it and that this was good.

The sabotage happened in Swedish and Danish waters, not in Russian ones. No evidence implicating Russia has been presented, although we know that the US and allies are much better than Russia at presenting evidence - when they want to.