I don't think that it's denial that it can happen, it's just that the official story doesn't ring true, and that's a reasonable basis for our little discussion here.
Of course any given diver could have any one of the problems that you mentioned. What is less believable is that FOUR experienced divers ("dive professionals" according to the transcript) would all simultaneously forget to watch their gas reserves to the point of everybody needing to do a CESA from 30m. Reading the transcript, the injured diver is saying that two people went OOG at 40 m, and then after sharing gas with the other two divers all four of them went OOG at 30 m. That implies that even the donating divers had also gone way beyond any reasonable gas reserves.
You are an experienced diver, and I respect your opinions, but I don't think that the official story stands on it's own merits.