I still say it's NOT a customer problem, but a company problem. If the company is going to count any escalation against the front line worker, despite the reason for the escalation, that's a COMPANY problem.
I totally understand there are customers who escalate a situation when they're in the wrong or they don't understand, or whatever. If the company holds that against the front line worker, that's on them. The company should look at each escalation on a case by case basis and not have a blanket policy.