Reportedly some coaches have said so, off the record. There is hard evidence that Michigan's illegal signal thief bought tickets to our game against Kentucky that were perfectly positioned for filming our signs. He transfered those tickets to another party, who apparently did the illegal scouting and filming. There is hard evidence that Michigan also bought tickets to steal signs from Clemson, Beamer's other unexpected win. Then there is the peculiar fact that Beamer had his whole team wearing wristbands for the first time ever in order to translate an entirely an entirely new set of signals from SCar's sidelines just for our game. Holly Rowe actually did a sideline report on that in the middle of our game which you can find on youtube.* Then there is the circumstance that Beamer has been busted before for cheating in a similar way: stealing or obtaining from a source an opponent's playbook for game prep. There is the not to be discounted circumstantial evidence that Beamer immediately went back to his pre-Tennessee 2022 game performances immediately after that Clemson game. SCar has never been the same before and after those two games. Finally there is the case of TCU, who Michigan also illegally scouted and stole signs from, according to hard evidence. In that case, another coach alerted TCU that Michigan had stolen their signs, and because TCU had an entire month to prepare they were able to change all of their signs. Michigan without their illegal scouting and stolen signs lost that game. The difference in Michigan was notable. Also just remembered that Beamer's DB coach was a former Harbaugh assistant; doesn't mean necessarily that he was a go-between.
That is actually the biggest part of the entire scheme and scandal. I think it is being suppressed or censored because it entails that Michigan actually succeeded in compromising the integrity of and bringing ill-repute to last year's playoffs. Not something the CFP and networks, the Big Ten or the SEC, want fans to be aware of, to the best of their ability.
* I just searched for the stand-alone Holly Rowe clip without success, but you can find it in the game video at 27:36