I found this document (attachment) at Slashdot yesterday, but haven't seen it up here yet.
The document provides the foundation of an accusation against a Russian programmer. According to the anonymous authors of the document, he, or a team under his supervision, is responsible for creating Sobig.
The document is a good read, even for those not overly active or interested in computer science.
I'm not that much of a legal whiz, but, if the facts given in this documents are true, there's at least a load of suspicious coincidences that all point in one direction.