It is hard to tell from your post! The strength of his reaction is important and you will have a sense of this.
He can be mean to friends and when they are mean back to him he runs to the teacher to say they don’t want to play with him when in reality he’s the one who’s starting things and ends up in tears. Have you got any examples of what he does that is 'starting things'? Your examples are mostly reactions.
another examples there is a girl who bosses children around and that triggers him. He’s constantly shouting at her to stop and leave him alone. Could be reaction, or overreaction - hard to say - does he ask the girl not to boss him about then shout, or just immediately shout?
Another girl takes things from him and runs around wanting him to chase her and he doesn’t like it he ends up shouting at her to stop as well. I don't think he did anything wrong here. School should tackle the girl taking possessions.
oh and another examples there was a kid kicking my son my son asked him to stop he didn’t so my son shouted at him then the teacher turned around and told my son off for shouting I saw the whole thing and told her what happened she said she will tell the others kid parents. Your son did nothing wrong here.
For example he refused to hold a child’s hand then decided he wants to hold his hand, then the child didn’t want to hold hands anymore so he told an adult the child is being mean to him which isn’t true. This is annoying but just keep repeating your message, not uncommon for 7yo to report.
It sounds like a school with general behaviour problems and a teacher not coping.
Teacher said he gets upset easily and cries, struggles with friendships. She says some days he is absolutely fine but most days he struggles with his feelings. What is the teacher doing to help him?
For example there was a child who joined the big swing he was on with his friends and the other children started saying swear words to everyone, my son asked him to get off the swing and the child said no. I said you get off and you can come back later he said no he is swearing he should get off not me. He's not enjoying the bad behaviour of others here, but struggling to learn to walk away. But again, what did he actually do wrong?
School thinks it’s attention seeking based on what? This is a classic dismissive statement, but all children seek attention, sometimes for important reasons.
and emotional disregulation. Massive leap at this early age!
Will he have a different teacher next year? If so, pick this up but also consider moving schools as the school doesn't seem to be doing anything sensible and you describe general bad behaviour from all the children.