That's a nonsensical connection. "Spaghetti code" is a very general term, that's nowhere near specific enough for the two to be related.

"I know for a fact that Italian cooks generate spaghetti, and the deceased's last meal contained spaghetti, therefore an Italian chef must have poisoned him"

SRS is a for-profit corporation whose income comes from lawsuits, so their reports/investigations are tainted by their financial incentive to overstate the significance of their findings.