Well, don't underestimate his wiles or insights, this is why he will be as guilty as he will, that is, because he knows better.I'm thinking that we are given understanding of the Bible in ways Satan will never have.
Just like the athiests, actually, there is no such thing, they may know the words it says, but not what it means.
Much love!
He just feels he can either usurp or frustrate God's plan for his Son. He is fully aware of God's intent for Jesus, his miraculous birth, and all the miracles that are performed in his name. Thus, he is without excuse. Remember seven sons of Sceva, '...Paul we know, Jesus we know (and obey) but who are you'.
But for us, we acknowledge Christ's love and deserving exaltation, Satan is just jealous (for example).