I would guess that this is actually SBF acting through an accomplice. Of course everyone's going to look at SBF when asking where that final $400 million went. Right now he's on trial, in the courtroom, everyone sees him there -- perfect Alibi.
You could have reasonably said Ross Ulbricht was the main suspect in the theft of Silk Road bitcoins, but it turned out to be two FBI agents involved with the case.
We also had once an office admin stealing stuff. When we revoked his access cards and fire him, he came back the night with a different acces scard and stole more stuff and would pretend then that since his badge was revoked, it couldnt have been him in the first place
Again, why would he need to hack his own exchange if he is admin/ceo and has 'god mode' to just move funds from address A to B (one he knows the private key to and no paper trail) undetected?