Indeed, the Lutherans do not believe (what we confess) that faithless participation in the bread and cup (offense against the sign alone) is enough to confirm the Apostle's testimony that these "eat and drink condemnation to themselves," by offending against "the body and blood of the Lord," 1 Cor. 11:27-29. To Lutherans, if Christ is not actually eaten by the unworthy, then they are not capable of "guilt" respecting the Lord's body and blood.
But we do confess they ARE most guilty, being offenders against the sign, since they are only capable of despising and trampling the Lord "in effigy.". It is gross contempt, and they assuredly DO make themselves as guilty of his body and blood as those unrepentant priests, scribes, and Pharisees which crucified our Lord.. These late offenders join them to the former, and are both disgusting, and ridiculous, because their appalling mockery is flung against the signs of our Lord's salvation (the most they can get their hands on).