Why yes, they are.
Their job is to enforce the orders of the Rulers. That is exactly what they are doing. The restraints of Law or Constitution have little or nothing to do with that job.
We have all lived a sheltered life. Now the rules we expect to follow are evaporating.
Nuremberg Defense. It ultimately will not work. Someone would sue the Sheriffs for sure instead of Newsom. It works when you use a constitutional defense, but unfortunately, will likely have to be adjudicated in court. Having served in the military, we understood the difference between a lawful and unlawful order. Whatever decision you make has to be decided in court - in the case of military, a court martial. If you are right, the illegal lawbreaker gets the penalty. If you are wrong, you are convicted. Every one of these sheriffs have to give a binding oath to the Constitution. In my opinion.