Re: After reading the description of the malware...
Based on the fact the malware is after commercial industry and not government military services, it's unlikely the US government is involved. The US doesn't stand much to gain by honing in on Russia's commercial industry, as it lags behind the US and most of western Europe.
Based on the targets, I'd say China is highest on my list. It's no secret, China spends a lot of money building resources for information theft rather than research & development.
My second pick is contracted hackers in India. Many new industries and a government which is growing; it's a lot quicker to learn by stealing and selling the information.
Third is Ukraine... don't need to say much here. Motivation is obvious.