"It smacks of sour grapes and it could just be a tactical plan to get us involved in matters that will distract our attention from this crucial test in Cape Town," Moosagee told South African newspaper DFA.
Moosagee said he would "leave it to the ICC to look into his remarks".
Dale Steyn, Vernon Philander and Morne Morkel unleashed a day-four reverse-swing masterclass in Port Elizabeth, inflicting a collapse of 9-62 en route to a series-levelling victory.
In October, Proteas batsman Faf du Plessis was fined 50 per cent of his match fee in a nine-wicket win over Pakistan for rubbing the ball near the zipper of his trouser pocket.
Match referee David Boon said the ball-tampering charge was warranted, but also that it "was not part of a deliberate and/or prolonged attempt to unfairly manipulate the condition of the ball".
De Villiers, speaking before du Plessis was sanctioned but after umpires Ian Gould and Rod Tucker hit South Africa with a five-run penalty during the match, was incredulous.
"We're not a team that scratches the ball," de Villiers said.
"We want to swing the ball as much as we can and try to get it to reverse. But we don't cheat."
- AAP