This is an interesting piece by the respected Jane's group (the publisher of anyalytical guides on military and security issues) paints a different picture than the "Bin Laden theory". Indeed, if this is correct, the scumbags of the Taliban might be telling the truth that neither they nor Bin Laden were able to organize this ... however, according to this article, the folks responsible are MUCH nastier than them!
http://www.janes.com/security/international_security/news/fr/fr010919_1_n.shtml