I don’t see anything in that excerpt that supports your theory.
Fiddles involving incorrectly costing the metallic paint supplied for free on MB cars isn’t that uncommon (I read about one by a VW dealer on here in the last few weeks). What’s uncommon here is that this lady has somehow taken that fiddled money for herself rather than being kept within the dealership.
If I seem a little strange, that's because I am.
Skoda Karoq SEL.