"Direct involvement" as in 2 of the 19 hijackers were from UAE? No more "direct" than personally blaming Bush for our own home-grown terrorists.
Not only was one of the pilots from the UAE, but a large number of the terrorists transited through the UAE on their way to attack us.
No, direct involvement as in all their laundered money and fake passports coming from inside the UAE, which was also their base of operations.
The FBI incriminated them in for having ties to al Queada, (as in FINANCING). The Italian anti-terror agency also incriminated the Sheikdom of Dubai as having financial (banking) ties to al Queada. These folks are not your friends.