Yes it is a kos. As soon as you say skyking is a t, they have the right to kill/kos you, even if your intentions were to finish the sentence with not a kos. Ask @Floof we had a full on argument with a guy about this.
Its not a valid kos, because I literally said 'not a kos'. If someone kills him on it, they rdm'd him and they get slain.
Technically saying "Someone is a T" Followed by "Not a KoS" is the same as calling a KoS and then calling it off again, its still a KoS and can be treated that way if someone missed you calling it off. But I do get what situations you are reffering to and I suggest that you word it differently, instead of saying "Someone is a T" - Which is a KoS, you could word it differently and say something like "Im 99% sure someone is a T" That way you are calling it as suspicion instead of saying. That person is a Traitor o.o Just because you called off the KoS doesnt mean you arent responsible for saying it in the first place. I would argue however, that there is a difference between if you type it out in one sentence or 2 sentences, if in 1 people will be aware that you called it off, if in 2 lines there is the chance they only saw the KoSing line and not the Called off line.
I have always worked under the impression that koses cannot be rescended after they have been called. While it is quite toxic to kill someone based off something you took back in the next line, you did call a kos, and you are responsible for it.