I think it depends completely on the tone and the context. There CAN be situations where the kid really thinks this (I know, I can remember being the kid!). As many authors on child development and parenting styles have noted, it doesn´t matter what the parent intended to communicate, but what the child understands. As a child I really experienced what Alfie Kohn in "Unconditional Parenting" summarises as the Darling, we love you, it´s just everything you do and say which we despise. Everyone who tells their child that they love them, just they don´t like their behaviour, should think incredibly hard what their child was really trying to tell them through their behaviour. As a child, I wasn´t stupid, I just found it difficult to express myself - or was confused to work out what I was feeling, particularly up against a domineering parental front - parents who were always right and always had to be obeyed - and who I dearly loved and didn´t want to disappoint. Of course I knew I shouldn´t hit my sister. But, my feelings of frustration at having been held responsible for something else I didn´t do and then not listened to when I tried to explain that, left me struggling.
If you feel from the tone, that your child is just trying it on, then probably Alfie Kohn isn´t the author for you. But, if you seriously are exploring what might be going on from your son´s point of view, I would really recommend the book as it addresses precisely this issue - with quite deep analysis.