They are not saying they're going to bomb/destroy it either
One could ask, why destroy something that is not/will not be operational (physically because of maintenance,etc or contractually because of war) ?
i kinda view it as a move a guy like Putin could do to show he can do stuff to other pipelines in the Baltic, just like the dictator he is, showing force and threat. Threatening is his modus operandi since day 1.
I actually don't really care who did it. It's kinda bad for Russia in that it made a too-kind-with-Russia Germany less submissive to russian gas. And it's for the better in the end.
It would not be the first time Putin realizes too late one of his moves happens to be really detrimental to himself and his country