Why does server-authoritative backwards reconciliation require trusting the client not to lie? The server keeps a history of the past N states and client claims to hits are verified by the server using that history. A client could lie and say it made a hit in one of those prior states (but not an state the client invented whole cloth.) But if the client is doing that then from the server's perspective that player is lagging and backwards reconciliation makes lagging players easier for other players to hit.
Obviously if you're doing client-authoritative unlagging then you need anticheat, but AFAIK competitive shooters have used server authoritative backwards reconciliation ever since the early 00s.