Hamas has accused Israel of responsbility for the killing of 16 Egyptian soldiers last August, and denied it gave the Egyptian authorities names of Palestinians involved in the incident.
Last month, the state-run Al-Ahram Al-Arabi magazine published a list of Hamas members it said were behind the attack.
“Investigation by us and the Egyptian authorities revealed that no Palestinians from the Gaza Strip or outside it were involved in the incident,” claimed Moussa Abu Marzouk, deputy head of the Hamas political bureau. “We do not rule out [the possibility] that Israel deployed jihadist groups in Sinai to carry out the operation.”
If Hamas was really innocent, they would just say that as far as they know some jihadist groups were responsible.
Conversely, if Hamas is guilty, they would reflexively make up a bizarre "Israel did it" theory to distract from having the spotlight on themselves as much as possible.