I've just been pointing out that what the German police came up to with is possible. That doesn't mean it is necessarily the whole story.
So what's your theory? My initial thought, based on who benefits and who had the opportunity was that it was either the Poles or a joint Polish and Ukrainian operation. The itinerary, the fact that Andromeda was reported by the Polish harbor police who were told to take no action, and the fact that the Poles also took no action on the arrest warrant certainly suggests that the Poles were at least aware of and approved the operation.
My theory says that this was done not by some amatures but by special ops from either the UK or the US, who planned the operation for some time and practiced it till they were confident they'll do it. The Andromeda and her crew either just happened to be there or, more likely, were lured into the area to be the fall guys, just in case.
As for the "who benefits" question, 1st we need to find who lost.
Russia? Unlikely. Russian revenues from fossil fuel sales peaked at 1,250M Euro per day early in 2022 and then declined linearly because of the sanctions. Nord Streams destruction had no effect at all because most of the decline in Russian pipeline gas sales had already happened in the Summer months of 2022, and there was no gas pumped through the NSs when they were destroyed. By January 2023, the revenues stabilized at around 600-750M per day, thanks to the increase of sales of LNG and of oil to India and China. Sure, Gazprom lost some money, but for a giant like them this isn't critical. They owned $324B of assets in 2020 and their stake in NS2 was just $6B.
Germany? Absolutely. Not only did they lose the profits from the re-sales of Russian gas further on, but they lost cheap Russian gas for their own economy that shrank in 2023. The boom of German economy after 2000 was based on 3 pillars: German skills, cheap Russian gas, China trade. Now that they are forced to buy more expensive LNG and to take part in various EU and US sanctions against China, their economy ist kaput.
So, who benefits from hurting German economy? Make an educated guess.