Bernard Madoff’s sons created accounts out of thin air and engineered sham loans to buy pricey Manhattan real estate as they diverted tens of millions of dollars of money from their father’s firm, a court-appointed trustee said on Tuesday. In an amended lawsuit against Andrew Madoff and the estate of older brother Mark Madoff, Irving Picard, who is liquidating Bernard L. Madoff Investment Securities LLC, said the brothers’ activity reflected their “sense of entitlement” to undeserved riches.