> These switches are locked into place with a spring loaded detent switch. It's impossible to accidentally switch these off.
The report specifically mentions SAIB No. NM-18-33 which would be a very odd thing to do if the investigators didn't at least consider this to be a possibility.
> You say muscle memory. No muscle memory is involved in fuel cut off for both engines seconds after take off.
It doesn't matter when the action is normally done - muscle memory means that the complex action of flipping a guarded switch doesn't really need a bigger brain fart than any other input because once the action is initiated you're acting on autopilot.
You say muscle memory. No muscle memory is involved in fuel cut off for both engines seconds after take off. There is no procedure remotely similar.