no i am sorry i don’t agree: you are part of a chain, from the CEO of the company to the account /…
samuele tonon

You are correct that the entire company is responsible for unethical/illegal acts. However, in practice, what happens is that someone is made to be a scapegoat, and developers are very easy targets. If anything goes wrong, management knows they can just toss the developers under the bus and walk away. Volkswagen did this with the recent emissions cheating scandal. The first position they took was that “rogue developers” were responsible for the code that allowed VW to cheat. And now VW is laying off 30,000 workers (and I guarantee the number of managers included in that number approaches a rounding error.)