This has never happened to us, but we've had our share of lying guests.
If it did happen, I'd be more inclined to turn the table and kindly suggest they are breaking Airbnb rules, and need to clean up their mess before checking out, or I'll be obliged to "report" them to Airbnb and collect an additional cleaning fee. Maybe even pull an Airbnb and send them a link to some vaguely related rule.
Of course, none of that is enforceable, but if the guest is stupid enough to try this nonsense, then they're probably not smart enough to know they won't get in any trouble for making the mess in the first place.
You're going to get a retaliatory review anyway. Maybe they'll reconsider the wisdom of their petty selfishness.