I assume it is safe, i am following @chopdawgstudios (id: 58559649). I tried with other handles i am following too and noticed the same discrepancy.
I used the following endpoints:
search/tweets
parameters: q=chopdawgstudios, count=100
result:
This returns tweets along with user entity with correct following value (true).
statuses/show/760212579625164800.json
parameters: include_identities=1
result:
This returns tweets along with user entity with following set to null.
statuses/show/760212579625164800.json
parameters: id=[760212579625164800], include_identities=1
result:
This returns tweets along with user entity with following set to null.
If you need me to provide a page where you can confirm this, let me know.