You have claimed throughout that Hamas was responsible for the killing
No.
I have claimed that Egypt believes that the tunnels were used.
That is why they closed them straight away, and after months of investigation flooded them.
I did not have to Google up obscure publications.
Reuters 18th Feb.
Citing security concerns for the crackdown, Cairo said some of the gunmen who killed 16 Egyptian soldiers near the Gaza border fence in August had crossed into Egypt via the tunnels.