It falls under trolling :
"No trolling: This includes pretending to be something you aren’t just to get a reaction, such as hacking ... "
Now there is a difference between saying "I am hacking and using kill aura" and replying "yup".
I'm not fond of the fact that replying "yup" falls under this rule since I'm also getting the feeling that if that's the case we will be getting lots of hackusator reports, where they'll try to get people banned for one day.
(Carefull though : I am not saying I won't comply to the admins decisions, I will be consulting with them a bit more than usual for the first few days depending on the various situations)
I think it would be more balanced if false hackusating fell into the same category as falsely admitting to hacks, if someone accuses you and you admit ... it's all gimicking.
If hackusators aren't punished the same way than those that respond to them there will be a lot more hackusating and I'm scared that this may ruin a bit the current atmosphere in the community.
They would still need proof to show you hacking anyway, but now the accusers can give you a free 1 day ban for what I believe is a bit of nonsense. I'd be against banning for 1 day to falsely admitting hacks (again, falsely admitting is different to saying that you are hacking when you are not)
To answer your question, I think it really depends on the circumstances, but I wouldn't risk a one day ban... It's not too hard to avoid sarcastic responses.
Opinion
@DontYouDare,
@zRinne and
@PinkSparkleWolf ?