There’s another option - they were trying to command an auto relight after a flameout. Flipping the FCO’s to off and back on again when the WOW (Weight On Wheels) switches have put their plane into airborne vs ground logic will cause the FADEC to go through an automatic relight process.
Now, that said, there was no way there was remotely enough time for that to actually happen, but in the split seconds they did have they were perhaps trying anything and everything to get a relight, which could explain the switches being in the off position if they were put there moments after the flameout/cutoff and then something got in the way of the process of flipping them back up.
There is absolutely positively zero chance they were both flipped off accidentally. I’ve toggled these switches before, you need to grasp them from underneath, pull them out, and only then will they move. It requires absolute intent. Even having this happen with 1, much less 2 would be effectively impossible.
However they got there, they were placed in cutoff mode intentionally. Why, well, that’s where it comes to waiting for the investigation vs jumping to conclusions.