I'm wondering about the motives of Section 31 and how it relates to the third film. On reflection it seems that the Klingons would be the obvious choice of villians in the next film. They have every justification to declare war on the Federation given that Starfleet agents violated their space, landed on their homeworld, murdered dozens of their men and destroyed 3 ships.
Could you imagine if a Klingon raiding party just beamed down to Australia and killed a bunch of people in retaliation and just left?
Kirk's actions in this movie alone seems like provocation enough for the Klingons.