Well, "following orders" can absolutely be a get-out-of-jail-free card when the orders come from the person in charge of handing out get-out-of-jail-free cards.
Considering the person in charge giving out said cards is going to be out of office tomorrow, that excuse is going to have less and less use going forward.
The constitutionality of "future-effective" pardons is in question. There's also the question of if those pardons will even be issued (does he care enough).
At a minimum, it is a reason people expect to get get out jail free cards when the person perceived to be giving orders has the power to hand out get out of jail free cards.
