The easiest attack to false-flag would be an automated drone attack against a stateside US military base. Remember that Ukraine Spiderweb drone attack from a few weeks back?

Ukraine built shipping containers with attack drones and retractable roofs. They contracted hapless Russian freight operators to deliver these shipping containers close to Russian air force bases. Then they remotely activated them, retracted the roofs, and had the drones take off to attack Russian airplanes just a few miles away.

This kind of attack would be trivially easy to false-flag. At least with a false flag in-person terrorist attack, there are people involved. You can dig into the backgrounds of the actual attackers and maybe uncover links to intelligence agencies.

But an automated drone attack? Just drop off a shipping container near a military base at night. Have the drones fly out in the middle of the day and attack some noncritical base or military infrastructure. Maybe have them blow up some planes that were set for decommissioning soon anyway. Maybe kill a few expendable soldiers in the process. Then fake and release some shipping manifest to tie the attack to Iran.

It's a fantastic false flag attack method. It would be nearly impossible to prove as a fake. And it's the kind of attack that military planners are already shouting the alarm over, as we've seen just this month how effective such an attack can be. Hell, the CIA could probably even be able to get a hold of some Iranian drones for the project. Russia has used a fair number of those in Ukraine, and I'm sure a good number have been downed or captured reasonably intact. The CIA likely already has actual Iranian drones. They could simply use some of those in a false flag attack.