That would hold true if the order-follower was blackmailed in a dramatic way (for example, their loved one is kidnapped and will be killed if the order is not obeyed). In any other scenario, the order-giver is powerless without the followers.
To quote Larken Rose: "I'm not scared of the Maos and the Stalins and the Hitlers. I'm scared of the thousands of millions of people that hallucinate them to be 'authority', and so do their bidding, and pay for their empires, and carry out their orders. I don't care if there's one looney with a stupid moustache. He's not a threat if the people do not believe in 'authority' "
Think of it this way: if I told you to kill somebody, and you go and kill the said person, who's more responsible? Me, because I gave the order, or you, because you did the killing? You, of course. Sure, I gave the order, but you are a conscious being with free will. You can refuse my order. Ergo, if you commit the killing, you are more responsible. If you didn't obey, there would be no killing. Or I would kill the person, and then I would be responsible.
It's same with policemen and soldiers. They are not coerced by the state to do their bidding. They joined voluntarily, and are thus responsible for anything they do as law enforcers.
To quote Mahatma Gandhi: "You assist an evil system most effectively by obeying its orders and decrees. An evil system never deserves such allegiance. Allegiance to it means partaking of the evil. A good person will resist an evil system with his or her whole soul."