For me that is a bit too simple (no offense meant). If you are threatened you have to balance the harm you would be suffering by not complying with the harm you would be causing by complying.
I wasn't really saying differently. What I'm saying is that if you choose to do something you know is wrong -- even if it you feel there is no other option -- you're still doing wrong and are responsible for that.
True, but sometimes you are caught between a rock and a hard place. While it does not change the responsibility for your decision, it changes the ethics.