Niemann have admitted cheating before when playing online, so Carlsen is just not making this up about any random player. There is a history of cheating.
There is no smoking gun, but there is a lot of smoke. The ease with which Niemann pulled out of the hand a couple of brilliant moves, without spending too much time thinking about it, on an unusual line, is highly suspicious.
This accusation hits many of the heuristic high notes.
That doesn't mean he definitively cheated. But to me, with ~15 years of chess under my belt, it does make this accusation credible.