In the absence of any other context, saying "X has a conflict of interest because Y" implies "and therefore X is unlikely to be believed." Yes, presumably the U

In the absence of any other context, saying "X has a conflict of interest because Y" implies "and therefore X is unlikely to be believed." Yes, presumably the UN does have a conflict of interest here. However, as Cholantesh points out, the size of the IPCC makes it unlikely that conflict is a major factor in affecting the interpretation of data (I am agnostic as to how likely the CoI is to affect the actual policy recommendations). Just pointing out the conflict, without any additional interpretation, is dodgy enough that it's reasonable to assume it's motivated by a conspiracy theory.