The sanctions are not targeting a human or a group of humans, they target an open source project and its autonomous smart contracts. Look up the sanctions and project source code yourself.
The only fees taken are relay fees, which can be anybody - not necessarily the developers. The conversation steers back to whether it is illegal to run a Tor exit node and whether it is illegal to develop Tor the open source project. Tornado Cash can be republished without relay fees, with zero governance, no token, would that be acceptable?