I'm not saying that studio is the principal agent here. What I am saying is that it's probably not coming from Pyongyang.
If Sony didn't have this cover story, then they'd have nothing with which they could distract people with.
I'm failing to see the beauty of this plan, or even how somebody with a room-temperature IQ could think this is a smart move even if the original Sony hack was legitimate (which I have no reason to disbelieve is the case).
And I'm not sure why it's stupid to think that a, from the looks of it, low-quality movie would not benefit from a "ban". Great hype for the movie, Sony might as well ride it. There's no upside for them to stand up and say "nope, we just have poor security and someone did it for the lulz".