I see it as a case of the cover-up being worse than the crime. If they didn’t try to cover it up and said they paired the wrong device or forgot to dual record they might have been DQ’d from the individual event. Big whoop. I view it as a minor infraction. They still didn’t follow the rules, but in my view it is not a significant or malicious infraction.
Actively trying to manipulate logs after the fact to cover up for a plausible, simple mistake is what got the ban hammer. I think it is reasonable and sends the message to not try and falsify data. Its like if you got pulled over for speeding and start lying to the police officer… Just take the speeding ticket and move on instead of making the situation worse…