I reject the Marxist LTV too. The theory I have described is the labor theory of property (LTP) that workers in the firm should jointly own the produced outputs and be liable for the used-up inputs. Workers and non-voting preferred shareholders are duly compensated.
The pure application of the tenet of legal responsibility and de facto responsibility matching is to deliberate and intentional joint actions. The actions of workers in production are premeditated and deliberate.