Well, the first court order said that Apple should help unlocking the phone, charge all the cost, and then destroy everything they did to not let it fall into the wrong hands.
If Apple gives in, then the poor guy given the job will have to do it thirteen times. Write the code, test it very, very carefully to not mess up the phones, unlock one phone, destroy the code, and start all over again.
Seriously, it shows that Tim Cook was absolutely 100% right.
Why do it once when you can multiply the cost by 13 (and counting)! Government work at its finest.