This is not true at all, the only difference between QB and pink are
1) SEC reporting is required
2) Share price above .01
3) Pay more to OTC markets
That is it, there is no other difference between the tiers outside of that, QB is deemed better since it requires SEC reporting but there is nothing making a reverse split harder, the OTC has nothing to do with regulation what so ever, a reverse split is simply done via voting and posting with the SEC, the OTC has no care what so ever about share structure, they merely care about getting paid their fee.