Simon accused Nick of inflating his viewer numbers on Cozy.tv by having a line of code that would be a multiplier of approx. 2x in order to increase his perceived viewer count. Simon said that when DLive banned Nick (I made a note at the time that this happened on Jan. 9, 2021, a few days after the Jan 6 Stop the Steal protests), they were getting 8-9K viewers (this agrees with my general recollection), and when they had to switch over to Americafirst.live it had dropped to 5K, but by the time that they got to Cozy.tv, it was down to 3-4K, and that Nick wanted to keep the numbers up so that his small group of large donors, up on whom he is mainly dependent for his income (he and Jaden both claim he is a millionaire), that those major donors would think that his movement was going well.
Simon is offering alleged evidence of this on his telegram channel, where apparently the real number of viewers is published accurately for all Cozy.tv streamers on the site within the code, but at the same time the artificially increased number shows up in the graphics of the stream. Apparently Simon is a coder, but this is not conclusive proof, it would be easy to fake this evidence for the screenshots, however it is some kind of substantiation of the accusations he made during the stream.
EDIT: added Simon's tweet of explanation about the viewer count numbers.