It looks like while the NTSB report is still ongoing the Federal Government has given the statement of "general admission of liability" in response to a wrongful death lawsuit.
“The United States admits that it owed a duty of care to Plaintiffs, which it breached, thereby proximately causing the tragic accident on January 29, 2025 …” the Justice Department wrote in what was called a “general admission of liability.” The admission means that the plaintiff is legally eligible to recover monetary damages, the government said."
It lays the primary responsibility to the military helicopter but advises the plane should have been made aware of the helicopter's presence. Most people generally did assume the military helicopter was primarily at fault but it's something big for the government to admit that.
"..the government said the helicopter crew was required “to maintain vigilance so as to see and avoid other aircraft, including AE5342 (the commercial plane) and maintain situational awareness, including along its intended path of flight.”
“The United States further admits that the PAT25 pilots should have maneuvered to avoid colliding with AE5342.” "But the government said that the plane crew should have been more aware as well."
“The United States admits that the AE5342 (commercial plane) and PAT25 (helicopter) pilots failed to maintain vigilance so as to see and avoid other aircraft, and as a result of government employee negligence, plaintiff, if legally eligible, may recover certain monetary damages from the United States … ” the filing said. The government acknowledged that while the air traffic controller let the helicopter crew know that the plane was nearby, the controller also should have notified the pilots of the plane that they were heading toward the helicopter. The government denied, however, “that any alleged negligence of air traffic controllers on position in the Washington Tower during the accident” was a cause of the crash."
I would agree that the air traffic controller isn't the actual cause of the crash but it is a contributing factor. The ability to move out of the way and the ability to see a much larger aircraft in comparison however lies with the helicopter in practical nature though the plane needed to keep awareness themselves.
https://archive.ph/8xKMm