I suspect that filing a false report with the NTSB would be a crime, in which case you'd be accusing the crew of breaking the law, perhaps even perjury.
My guess is the student made a small mistake, the teacher took over and made a bigger mistake, and both want to keep their jobs/future carers. Drones make an easy target to lie about and are hated anyway.
Ah, I consider them human with human faults and incentives. One really sad aspect is that a major killer of helicopter pilots is cutting corners on preventative maintenance in order to save money. I feel like we need to be honest on what people are like.
When making such points, it usually helps to talk about the systemic or situational factors pressuring people to do such things and to frame it as one plausible explanation that fits the scenario as presented rather than as an accusation.
You need to be very careful about making public accusations (or sounding like you are). That can seriously harm people's careers and lives.