The Kodi project is not legally accountable for civil infringement committed with their devices for the same reason that gun manufacturers aren’t. Because both have legal purposes. The fact that people do illegal things with them is not the manufacturer’s fault in this case.
In the US, tort law defines manufacturer liability and there is no negligence or design defect.
There are manufacturers who solely make piracy boxes running Kodi who are frequently charged (https://www.engadget.com/2017/09/25/kodi-box-guilty-reversal...). And if gun manufacturers marketed a device with a primary purpose of murder they would likely be charged.
In business law class, we had a case about a switchblade manufacturer adding features only useful for stabbing people. But I can’t find a real reference on Google.
Link- https://en.wikipedia.org/wiki/Product_liability