I think "they told me to do it" is perfectly reasonable defence in this case.
If your employer tells you to build a knife why would you be held responsible for him stabbing someone or themselves? Even if they bragged to you that exactly what they are going to do.
I think then engineer in question shown very high morals, way above their pay grade and deserves respect.
No, seriously. How?
How Smith & Wesson is not held accountable as an accomplice to all murders committed with their products? I'm not opposed to that, but I want to know how it's possible to avoid it in practice.
This exactly fits the description of abetting a crime: "A charge of aiding and abetting has three requirements. First, someone else must have committed a crime. Second, the defendant must have assisted that person in the commission of the crime. Third, the defendant must have had knowledge of that person's criminal intent or criminal plans." https://www.justia.com/criminal/offenses/inchoate-crimes/aid...
A prosecutor could argue that a VP engineer who made up all those fake identities must have known the reason for it was fraudulent.