Pilots deactivate the fuel cutoff at the end of the final taxi to the gate. This makes flipping these switches a practiced maneuver, capable of being performed without conscious thought, regardless of whether they came with safety locks installed.
Brain farts are a real phenomenon, and an accidental fuel cutoff most closely resembles the transcript from within the cockpit.
The report is actually a little cagey about whether the locks were properly installed on these switches. Said locks are supposedly optional. Until I receive a more direct confirmation that the switches were installed with their full safety features, I will assume that it is more likely for the plane to have had improperly installed switches than not, given that the shutoff was the reason for the crash, and if they turn out to have been installed, I will assume that simple pilot error is responsible until a motive for murder is found. The pilots lives are under quite a lot of scrutiny, and I do not believe that a motive for murder is likely to be found.