The only difference here is that the consequences are death instead of mere head shaking.
Murder needs more proof than just performing the wrong action. Until then we should apply Hanlon's Razor.
The mistake equivalent to what the pilot supposedly did would be if the pianist accidentally stuck a finger up his nose instead of playing the notes or something.
The cutoff switches are operated every flight so the muscle memory is there, ready to be triggered at the wrong time.
All we know is that something went wrong in the pilot's head in at least a single moment that caused him to perform a ground action during takeoff.
Depressive murder-suicide is one possible explanation. Altered mental state is another: insomnia, illness, drugs/medications could all explain an extreme brain fart. Perhaps he just had food poisoning? It's India after all.
Muscle memory allows you to perform both actions effectively but doesn't make you confuse them. Especially when the corresponding sequence of callouts and actions is practiced and repeated over and over.
All of us have muscle memory for activating the left blinker in our car and pulling the handbrake, but has anyone pulled the handbrake when they wanted to signal left?