At lot of this is fascinating, but speculation always is because its juicy and doesn't require substantiating. You just get to throw it out there and make someone else do the work to disprove it. But, is there any actual reason to doubt Gabr's credibility? Scuba Sam have only pointed out inconsistencies, and provided a hypothesis to explain it.
Its not a crazy hypothesis, I'd love to read what Guinness have to say on how well designed and enforced their chain of custody was. Scuba Sam doesn't seem bitter like the Obama birther theorists, but they've also not shown evidence, only where the evidence is not to forensic/judicial standards. It's a Guiness record, we can choose to not fete people that hold and/or pursue Guinness records, or any record.
If his bottom timer was in imperial, the 90m stop would very easily be showing 302ft. Its hard to mentally move on from that number, its glaring, but its not evidence of non-completion. This record lives and dies by the tag and how secure that process was.