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I guess your thinking along the terms of how the camera edits the photo regarding noise reduction and so forth in which case SOOC can be true as it was the camera and no PP. If you shoot in jpg then transfer your photos to PC manually from a card reader then there is nothing to play with the image in that operation so again its true.
If your thinking that the user has converted from RAW or even changed the size than technically your right the photo isn't how it came off the camera however the statement SOOC isn't meant to be taken literally and all it means is other than maybe a RAW conversion and resize everything else is as it was on the camera. So no cropping, local adjustments, curves/levels/colour, corrections etc have been made.
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