Chief Coroner Neil McLean says it is uncommon for a coroner to point responsibility at someone who has already been cleared of charges.
Coroner Garry Evans has found the death of the Kahui twins happened while in the sole care of their father Chris Kahui, whose evidence was ''lacking in credibility and not to be relied upon''.
After a trial lasting five weeks in the High Court at Auckland in 2008, Chris Kahui was found not guilty of killing his twin sons Chris and Cru, aged three month, in 2006.
Mr McLean told Checkpoint the criminal prosecution did not produce answers, but an inquest is a different kind of process.
Twins injured in same manner, by same person, at same time
Mr Evans says the twins were injured in the same manner at the same time at the hands of the same person.
They died from brain injuries sustained while in the sole custody of Mr Kahui at their home in South Auckland.
Mr Evans dismissed claims the twins could have been killed by their mother Macsyna King or her brother Stuart King.
In a statement, Mr Kahui denies any involvement in the twins' deaths and strongly rejects the coroner's findings.
On page 15 of a 77 page finding, the coroner says he found Mr Kahui's evidence "seriously conflicting in nature, lacking in credibility and not to be relied upon."
Mr Evans says Mr Kahui was resentful of the fact he had been left by Ms King to care for the twins
He was "angered by her absence" for the second consecutive night the evening the injuries were inflicted on the babies - 12 June.
On page 46 of of the finding, the coroner says the twins were 'in every respect normal and well at 1pm on 12 June, but that there was no evidence that their father fed them that afternoon or evening or the next morning.
On page 26, the coroner says the fact they were not feeding was "vitally important information" which Mr Kahui kept to himself.
He resisted the views of other adults that an ambulance should be called or the twins be taken to hospital.
"Had they been taken to hospital - their lives might have been saved," the finding says.
On page 50, Mr Evans says there is not a skerrick of evidence that Ms King was at home at the time the injuries happened, let alone that she had a motive to kill her own children and did so.
Mr Evans says evidence at the inquest by Mr Kahui contradicts the evidence contained in three earlier police statements.
''It's likely the false account given by Mr Kahui was to protect himself by representing that the twins remained well whilst in his hands.''