“Just following orders” is the Get Out of Hell Free card that allows soldiers to kill, maim, and loot, but still go to heaven when they die. Things that would normally be a sin are instantly forgiven, so long as it’s part of their official duties.
The idea that a government can supersede the will of God seems a little theologically iffy to me, but every major denomination has signed off on it so it must be true. They even pray for “their troops” every Sunday.
So, that being the case, it seems like Kim Davis could issue marriage licenses with impunity and need never devote a second of worry to the state of her immortal soul.