i think of these panels a not normal amount, mostly because it is a legitimate fear that sharon harbors, not entirely because steve has a lot of "sins" ( i don't think he does, and neither does sharon ) but because of the inherent conflict of interest that she had to grapple with between her ( old ) job and her relationship with steve.
sharon believes in steve so much, has always been firm in her convictions that he is doing the right thing in the best way he knows how. that doesn't always align with the mandate of her job, or the laws she's been taught and obligated to uphold. before the start of the civil war, there was a panel that said sharon was expecting her life in SHIELD to be hell because of her affiliations with steve, and steve's choice to go against the US government.
which is to say, there had certainly been occasions where sharon is faced with certain consequences in large part because of steve's actions. the dialogue above is maliciously phrased, however ( i need these villains to stay out of sharon carter's head!!! ) because this is the MODOC manipulating sharon and tapping into her biggest, most secret fears. i won't say this is a current fear more than it is an old one that really made a mark on her, because it challenged her belief system in a big way.
i also don't think sharon is steve's "sin-eater". it makes it sound as though he's committing atrocities left and right. i think that steve and sharon are a team. and sometimes, teamwork means compromise, and learning to do things a different way than you're used to, and adjusting your approach based on circumstances instead of a black-and-white point of view.
at the end of the day, what sharon did for steve isn't anything steve wouldn't do for sharon, if things were the other way around.