I don't think you can draw either conclusion confidently. Here's an alternate explanation: his sister acknowledged that the money wasn't donated, and told him that it would once they pick a charity, and he didn't press on it until it got publicity. I haven't reviewed every time he boosted his charity, but in the ones I did see, he said he "worked with charities X, Y, and Z," not that they've actually donated money to them (i.e. they've been in talks about the donation process). I don't know how likely that is, but it's plausible enough for me to hold back on personal accusations, especially if I had a public platform like a popular YouTube channel (e.g. Mutahar @ someordinarygamers YT channel)

The way I see it, he's either complicit, lying, or negligent. I'm not going to guess which one until I see more evidence.