Legally and factually speaking, being the sitting president doesn’t make you above the law. Not legally, not constitutionally, not morally, not in any document any founder ever signed, or any US law ever passed, and no not even in the Trump Vs US SCOTUS ruling.
Every judge, every attorney general, every sheriff, every prosecutor who declines to investigate or charge documented criminal conduct because the man committing it is currently president has made a choice. They may not have said the words. But their actions have said them plainly: the president is above the law. That’s the only conclusion their inaction supports.