Bluntly put, there are a lot of guys in online gaming who think they are a heck of a lot better than they actually are.
I think a good deal of the BS and cheat calls stem from the fact that people also think they know a lot more about their opponents' E states, the profile they're presenting to the enemy to shoot at, and ACM than they actually do. Guys that don't understand how the 'slower' plane caught them even though it just came out of a dive and cut the corner as they made a predictable, e-bleeding turn are a good example of this kind of thinking.
Or, as someone (Hitech?) once said, 'There is a certain percentage of the playerbase that feels the need to explain away their suckitude.' or words to that effect.
Wiley.