There's no way the Iranians would do this. Even for them, such a move would be disastrously foolish and utterly self-destructive. I wouldn't be surprised if this is another false flag Gulf of Tonkin type incident, but it could also be Iranian proxies like the Houthis.
I'm not sure how accurate calling Houthis "Iranian proxies" is, but the fact that Saudi Arabia is in the middle of fighting a war with one of its neighbors gets so little coverage when it comes to possible perpetrators of this and other accts on its oil industry is mind-boggling.