Nope https://twitter.com/SecurityGuyPhil/status/14020799720601313...

The only thing anywhere in the “supporting” documents or diagrams concerning coinbase is that it is shown as the destination of a 0.001 BTC transfer from the address the funds went to.

This is one of several pieces I’ve seen claiming things about Coinbase and embedding documents or other evidence that doesn’t seem to come close to supporting the conclusion.

I’m not saying Coinbase wasn’t used and that that didn't have something to do with the seizure, but its being repeatedly claimed with the same kind of evidence presentation that tends to accompany conspiracy theories.

That refers to the concept of coinbase, not coinbase the company. It's a technical term on the blockchain for the coins dispensed to the miner.