Some people simply suspend moral judgement entirely in circumstances where someone else is calling the shots. They no more regard themselves as culpable for the bad outcomes as they do an automobile operated by a drunk driver. At a certain point, many people just switch off the moralizing, automatically assigning all of the responsibility to the order-giver.

It's an interesting phenomenon. A side effect, I find, is that people get very very upset when you name and shame individual employees doing unethical things at work that are legal and fall under the umbrella of "corporate initiatives" such as implementing antipatterns. The guilt for such seems to be perceived to fall with management or "product people", not developers, even though the developers are the ones who wrote the code.

Same for, say, warfighters. People don't regard the conscripted infantrymen at fault for the deaths, even though it is often literally their hand on the trigger.