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There's also plenty of mods that are considered cheating but it's not something people will be banned for since those people who been using mods would be banned or ConcernedApe would have asked SMAPI to be removed. Whatever your friend got banned on, it's definitely not Stardew Valley. If your friend's file is missing, it's probably corrupted. There's other threads discussing about missing files.
This is the list of VAC enabled games: https://store.steampowered.com/search/?category2=8
Now, to be fair, there are lots of games that are not VAC enabled, and it's possible to run a cheat-and-or-hack in non VAC enabled games and not be censured for it. However, the cheat will remain in memory, and if you then log into a VAC enabled game you'll get a ban, even if you weren't actually trying to cheat in that game.
Also, a VAC ban does not happen because you're "accused", falsely or not. So I highly doubt that was the cause of the VAC ban.
Finally, a VAC ban in CS:GO probably shouldn't be discussed in the general discussion section of Stardew Valley. I recommend you turn here instead:
https://steamcommunity.com/discussions/forum/9/