This is that type of response where if a equals b and b equals c, then a must equal c. The Scrum Guide says that the Product Owner is responsible and accountable for managing the Product Backlog. The backlog in turn is how the Product Owner manages the value, the goals and the mission of the product. They make sure it reflects the next best thing on which the development team must work so that the value is maximized, goals are met, and everyone is moving towards fulfilling the mission of the product.
The Product Owner is also the owner of (duh!) the Product. And the product increment is part of the Product. As the Scrum Guide mentions:
The Increment is the sum of all the Product Backlog items completed during a Sprint and the value of the increments of all previous Sprints.
At the end of a sprint, the increment must be "Done" and it's the Product Owner that decides if it can be released or not. Even though everyone works to build the increment, it's the Product Owner that has the last word about it being the right thing or not. No one in the Scrum team can release an increment if the Product Owner does not agree to do so.
Going back to a = b, b = c, then a = c, it's the Product Owner that owns the increment. The entire team is responsible for it and the work done to build it, but final accountability is with the Product Owner.