DOMS is it really what we think?

I have been thinking about the suggested reasons for DOMS and I think I disagree. It's supposed to be microtears in the myofilaments, but then why do we feel sore? Isn't the soreness actually nerve damage? Wouldn't it make more sense that DOMS is caused by microtears to nerves in and surrouding muscles? Doesn't it also make sense that DOMS is most commonly felt at the beginning of a training program and mostly by untrained individuals. And since the initial strength gains are from an increase in nueral innervation wouldn't it make sense that the nerves are stimulated to grow through exercise? I know this message is all over the place, but I'm just a little confused about this topic. If anyone has some definitive evidence in the form of an online journal or anything for that matter, I would love to see it. Thanx