Option A - INCORRECT.
The claim in this option does not support the director's position. However, before Thieves began production, its script might have been circulating for among various film studios, including the studio that produced The Big Heist, but still does not justify that THE BIG HEIST idea was stolen from THIEVES.

Option B - CORRECT.
Films are basically produced from a producers imagination/ideas and interpretation of things happening around him or in the world. However, characters and plot twists that are most similar in the two films is a coincident of both parties creative imagination converted into a friction which also have close parallels in many earlier films of the same genre.

Option C - INCORRECT.
The film studio that produced Thieves may rarely produce films in this genre, but still, the accusation of a stolen character and plot twist by the producer of THIEVES is without merits.

Option D - INCORRECT.
The director of Thieves working with the director of The Big Heist on several earlier projects does not still justify the claim by the producer that the character and plot twist of THE BIG HEIST was generated from THIEVES production.

Option E - INCORRECT.
The Production work on Thieves actually began before the production work on The Big Heist was started, that is why there is a doubt on the claim of the producer of THIEVES. For this claim to be justifiable there should be more facts tendered to prove that the producer of THE BIG HEIST has stolen the ideas of his production from the production work of THIEVES.