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Whataboutism, according to my understanding, would be saying that it's OK for China to hack because the US hacks. That's not what the top comment is about.
The top comment is about some in the US intelligence community saying that the US indicting named foreign hackers for hacking US targets might put US hackers in danger and might leak information about US intelligence capabilities.
https://theoutline.com/post/8610/united-states-russia-whatab...