Usually destroying 40% of a countries energy resource is considered an act of war but I guess if it's your ally that also spies on your top officials it's OK. /s
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I always thought it's more likely that somebody from the West did it, since from my perspective it helped West and not Russia. But what's confusing me is the rather muted reaction from Russia. If it wasn't them and if they believed it's the West, why are they so silent about it?
If US is truly behind it, the Swiss company can sue US (and perhaps Germany) and I believe they would have a chance. Certainly better chance than Ukrainians have with reparations from Russia.