Nicholas Merrill famously fought a 11 year legal battle (and finally won) the right to reveal all aspects of a National Security Letter (NSL) served to him. Almost all such letters are accompanied by a complete gag order.
It was Nicholas Merrill from a little ISP called Calyx Internet Access that famously challenged the NSL process.
LavaBit's Lamar Levinson is assumed to be under a gag order from some request he was given by the US government, of which he declined by way of folding his company and claiming that he could not comply moving forward if he was no longer the middleman of some form of communications.
I know it requires Tim Cook to be willing to martyr himself, but do we really see Obama whisking the CEO of Apple Computer off to Guantanamo or some supermax prison?
I'd maybe call the bluff, and take my political stand.
Cook wouldn't have to go that far. The court order specified Apple, not Tim Cook personally. He can simply resign instead of following the court order. For that matter, so can the engineers that Apple would need to work on this project.
Employee A doesn't have to actually quit, they just have to credibly threaten to. Say, by signing an open letter that says that they'd quit before helping backdoor the iPhone. Apple can then claim that they cannot bring together a team that is willing and able to backdoor that iPhone.
When you break down the process of having a private company comply with an order to create a particular piece of software, there's many failure points.
The counter from the governmental side is "we will give your company massive fines until and unless your company complies".
As a note, the actual text of the court order (https://www.documentcloud.org/documents/2714001-SB-Shooter-O...) explicitly says that Apple can appeal it on grounds that it is an unreasonable request. Uncooperative engineers can make it an unreasonable request, and have the legal right to be as uncooperative as they want to be in this case. And, they're on the same side as the CEO of Apple ethically, so it isn't career suicide.
If an order is directed to Apple, and Apple fails to comply, the court can order sanctions against Apple for contempt.
The authorities don't have to "come for" any person (they might follow up with orders directed at particular persons, in which case those persons would be at risk of personal sanctions, as well.)
https://www.calyxinstitute.org/news/federal-court-invalidate...
EDITED / CORRECTIONS - Thanks commenters - The battle was won by Nicholas Merrill not Ladar Levison of Lavabit fame as I originally posted.)