If a court orders a safe to be opened the order is made to the owner based on external evidence that there is evidence of a crime stored in the safe. If the owner doesn't comply the cops can go to a judge and get a court order based on the external evidence. In no case is the maker of the safe under any legal obligation to crack open the safe. If the safe's owner is under criminal suspicion but dies in a shoot out with police that changes nothing. The maker of the safe has exactly the same legal status, they cannot be forced to do anything.
The order HAS been issued and we will see how the respective attorneys argue it out and who wins.