Having experience with all of following three: kids, minecraft online, kids playing minecraft online, no. If someone get banned unfairly with such frequency, they are either super extraordinary unlucky or just some of those kids do mess and trolling on the side.
The most plausible scenario is that they are. It is not like it would be difficult or required special knowledge to open minecraft and play with the chat on. 10 years old are fully capable of playing without chat with one friends group and with chat an hour later.
A 10 year old can easily outsmart a cororation's bureaucratic, mostly automated chat reporting system. And once they have, yeah, fake reports will probably outnumber the real ones.
Genuinely, nah. They are not that smart. Kids are not dumb either, but their are not sophisticated at all. They can lie, but very very few of them in any sophisticated way.