Pure speculation here based on your comment: What you describe is called "being a cutout", that is a person who is a proxy for the "real" person who committed

Pure speculation here based on your comment: What you describe is called "being a cutout", that is a person who is a proxy for the "real" person who committed the crime. If what you say is accurate, that there was a more sophisticated person who did the crime, there is motivation on his part to plead guilty and stop any further investigation with the assurance that the other party will take care of his family while he serves his time. (At least that is how it has worked in the US with organized crime from time to time). If you step back from the deed itself and look at the bigger picture, if they guy has never been charged before he probably gets a fairly light sentence (not Manafort light, but probably not 30 years), he comes out of it with his family taken care of, the real crook has $73M somewhere safe, and this guy probably doesn't have to work any more if he doesn't want to.