Iranian leadership is many things, but stupid isn't one of them.
They understand that such an act would absolutely be used as the "justification" for a military attack against Iran.
They also understand that every country which initiated a war in the 20th century lost it, and badly
(In fact, come to think of it, the US and NATO are not doing all that well in Afghanistan right now, and we've been in Afghanistan over a decade now!)
But this article appears to be setting up some false flag scenario, so that when and if something like this happens, Iran will get the blame.