I brought this up with the mod team, and while there hasn't been enough feedback for a consensus as of yet, so far the general attitude towards this issue is "It depends." The forum technically has no explicit rules against accusing a game company of falsifying sales data, and as of right now we have no intention on making that an actual rule. However, here are some rules worth observing, taken straight from the Forum Guidelines:
TROLLING
○ Explain and justify your opinions. If you have nothing reasonable and/or relevant to add to a topic, then don't post at all
○ The forums are here for all gamers. Try to keep anti-platform/game comments to an absolute minimum
○ Do not create threads, posts, signatures, etc. just to bait people of a specific fan group. Such content may be locked and/or met with moderation
The context of the post is important. If it's clear that someone is doing it just to get a rise out of people, or if they're being needlessly aggressive over it, or do it as a drive-by post, or otherwise act out in a way contrary to forum rules, then it could be construed as an actionable offense. It will be taken on a case-by-case basis. As always, try to argue in good faith and in a civil manner. Video games are just toys, after all. And also remember that extraordinary claims require extraordinary evidence.
Personally, I think accusing companies of lying about sales numbers adds nothing to the conversation, and is symptomatic of the toxic "platform warring" that has dragged down the quality of discussion in video game boards around the Internet for decades. If you're going to make a claim like that, it'd be nice to see some sort of real proof. Sadly, I haven't seen a single shred of evidence backing those claims up, just conjecture and accusations. When we see financial reports and read that the PS4 sold 117M units lifetime or that Elden Ring has sold over 30M copies so far, we can be sure that that's the truth. After all, lying about sales figures is lying to investors and therefore technically securities fraud and could land those companies in some deep shit.
Honestly, I need to finish up that "fandom warring" post I've been working on. It touches on this subject.