On one hand, I feel bad for these guys. I think we can all agree that being an American stuck in a jail in Iran is going to be horrid, if not traumatic.
On the other hand... WTF were they thinking?! "Well here we are in Iraq, near the border of Iran. Nah, just leave the maps at home, let's just go wander around!"
I have also heard that Kurdistan is very nice. I have met many Kurds here in Sweden and all of the ones I have met have been some of the nicest people I have ever met. But come on. How in the heck do you OOPS! walk into Iran?
If I won the lotto, I actually might go and check out Kurdistan. But there will be no way that any Iranian troops are going to get me, that's for sure! I'd probably try and put at least 10km between me and Iran, but I am a bit paranoid.
All in all I hope they okay. I personally doubt they are spies, but it's plausable. From what I gather I doubt that Iran has any evidence to prove such a bold claim.