The Omanis have been considered a neutral party in this conflict and Iran has denied responsibility for every attack in this war that has occurred on their territory.

Much more plausibly, the UAE has a pipeline that terminates at an oil port in Oman. I personally do not expect the Iranians to attack this port, even though it will allow the UAE to export oil without passing through the strait of Hormuz.

The parts of the pipeline in the UAE though…I wouldn’t escalate if I were them

EDIT: Fact checked myself, the port of Fujairah in the Gulf of Oman is actually UAE territory