> any software company should be legally responsible for not being able to match the resources of a nation-state that might want to compromise their data

No. Not the company, holding companies responsible doesn't do much. The engineer who signed off on the system needs to be held personally liable for its safety. If you're a licensed civil engineer and you sign off on a bridge that collapses, you're liable. That's how the real world works, it should be the same for software.