You know that's a bit one sided. Where is the evidence on either side of the debate? The only "evidence" we have is the statement from the chairman that the budget in top ten (and that doesn't mean 10th highest). Whether you believe him or not doesn't matter, it's the only FACT we have at our disposal unless one of the other two protagonists would like to divulge their sources. Also, if I were a manager working miracles on a shoestring budget and my chairman was lying to everybody saying I had a much bigger budget I certainly wouldn't stay silent.
You could argue that both sides should/could provide the evidence. In the first instance MC claimed Boots post was rubbish so he was challenged to justify his claim. It is a subjective subject as is your final sentence. All MC has to do is clarify his comments or point that these are his views only. Then we know it is an opinion which of course he is entitled to.