Everybody loves a good conspiracy theory don't they
It's extremely unlikely that this is a 'false flag' or whatever attack, because the Iranians have already threatened to do this. Back in February Ali Shamkhani (Iranian Admiral) said;
“Apart from closing Strait of Hormuz, we have other options to stop oil flow if threatened,” “Iran has plans in place that will neutralise the illegal U.S. sanctions against Iran’s oil exports,” “We have many ways to sell our oil.”
By attacking tankers in the Strair of Hormuz, it basically causes enough upset and cancelled orders in the oil market, that Iran can benefit and essentially work around the US sanctions on it's oil market, which to me makes perfect sense, and seems like the most likely explanation - especially when you consider that less than 4 months ago they threatened to do this.
It's just a game of cat and mouse, Iran will basically try and push the boundary as far as it dares, to the point where there's a carrier strike group breathing down its neck, then retreat.