I'm not so much concerned that they may make a mistake and close a legitimate account. I think not paying for ads already served, and not responding to queries about it, is enough grounds to take them to court. If Google wants to respond and make an argument as to why they shouldn't be paying for the ads the publisher has served, then they would be free to do so- the problem is they have refused to do so, and I think it is perfectly legitimate for a a publisher to take them to small claims court and demand that explanation.

So yeah, what I probably should have said is, "It smells of fraud, plain and simple". I am open to hearing Google's side of the story.