Who are being referred to as "fools" (sufahāʾ) in this āyah?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. The Jews. [Al-Barāʾ ibn ʿĀzib, Mujāhid, Saʿīd ibn Jubayr]
2. The people of Makkah. [Abū Ṣāliḥ from Ibn ʿAbbās]
3. The hypocrites. [Al-Suddī from Ibn Masʿūd and Ibn ʿAbbās]

Ibn al-Jawzī: It is possible that all these groups made the statement, and the verse was revealed after the change of the Qiblah.