But since you persist in doing it this way, let me use the trope of SPECTRE to explain the Sony hack. This is the evil criminal/terrorist organization in the James Bond films that is independent of all governments. Let's imagine that it's SPECTRE who is responsible for the Sony hack, and how that fits within the available evidence.
This trope adequately explains the FBI "evidence" pointing to North Korea. SPECTRE has done work for North Korea, selling them weapons, laundering their money, and conducting hacking for them. While North Korea is one of their many customers, they aren't controlled by North Korea.
The FBI evidence also points to Iran, with the Sony malware similar to that used in the massive Saudi Aramco hack. That would make sense, since an evil organization like SPECTRE does business with all the evil countries. Conversely, the Iranian connection doesn't make sense if the Sony hack were purely the work of the North Koreans.
SPECTRE's organization is highly modular, with different groups doing different things. Indeed, different arms of SPECTRE might be working for both sides of a conflict at the same time without each knowing about it. One arm of SPETRE develops malware. Another arm uses that to break into companies and steal credit card numbers. Another arm converts those credit cards numbers to cash.
It's quite possible that the Sony hack was the work of a single SPECTRE agent. We'll call him #8. Certainly, #8 uses the resources of SPECTRE to carry out the attack, and other resources will be called in to profit from the attack, but it's largely an independent operation. In other words, "Guardians of Peace" can refer to a single guy -- a largely independent operator who is unaware of those parts of SPECTRE who have interacted with Iran and North Korea. Thus, once he got into Sony, other members of SPECTRE contacted their North Korean customers and said "hey, we have an opportunity, give us $1 million and we'll shut down that film you hate". Once they got the cash, they directed #8 to make the threat.
My story of SPECTRE better explains the evidence in the Sony case than the FBI's story of a nation-state attack. In both cases, there are fingerprints leading to North Korea. In my story, North Korea is a customer. In the FBI's story, North Korea is in charge. However, my story better explains how everything is in English, how there are also Iranian fingerprints, and how the threats over The Interview came more than a week after the attack. The FBI's story is weak and full of holes, my story is rock solid.
I scan the Internet. I find compromised machines all over the place. Hackers have crappy opsec, so that often leads me to their private lairs (i.e. their servers and private IRC chat rooms). There are a lot of SPECTRE-like organizations throughout the world, in Eastern Europe, South America, the Islamic world, and Asia. At the bottom, we see idiot kids defacing websites. The talented move toward the top of the organization, which has nebulous funding likely from intelligence operations or Al Qaeda, though virtually none of their activities are related to intelligence/cyberwar/cyberterror (usually, stealing credit cards for porn sites).
My point is this. Our government has created a single story of "nation state hacking". When that's the only analogy that's available, all the evidence seems to point in that direction. But hacking is more complex than that. In this post, I present a different analogy, one that better accounts for all the evidence, but one in which North Korea is no longer the perpetrator.