Software executes in the physical world, and is generally not exempt from existing liability rules, and actually (especially with commercial products) blame in traditional liability is non-exclusive and much broader than “either the maker or the user”.
E.g., for a harms caused by a defective automobile it can simultaneously covered by a duty of the owner to maintain it it in safe operating condition that applies indepedently of any defects and liability for defective products which applies to every actor in the chain of commerce between the manufacturer and end user, not just the maker.