I don't think that's entirely clear. I've written my fair share of test data generation code that could have been used to fudge as many statements as you might

I don't think that's entirely clear. I've written my fair share of test data generation code that could have been used to fudge as many statements as you might want. One in particular even let the user enter targets (x% growth), so we'd have 'appropriate' data to demonstrate the charts and projection pieces. So I'd like to think it's possible that they didn't realize they were complicit in fraud until after they saw it applied. Taking the hush money kinda seals it though.