Answer: No, the manufacturer is not accountable
Explanation:
The manufacturer is not accountable because no matter how much detailing one adds to the design of the new car, it has to run on the road so there must be a prototype designed to run on the road so as to check the working of car.
No matter how much theoretically one designs the car but it has to run on the road so should have a prototype first.
If the design does well on the road without any defect in it, then only the manufacturer is accountable but in this case the manufacturer is not accountable.