Since nobody ever writes "hey John/Mary create a fake job ad so that we can do the fraud to help <name>". So the company/hiring manager can later say that "Bandinobaddies didn't have the X skill, HenryBemis didn't have the Y skill but <name> had both skills so we kept him around and offered to him as he already knew the company/role/tech/etc."
And good luck proving that on the call (that was never recorded I proved/or not about the Y skill).
I imagine a couple interviews with HSI agents would get someone to cough up a statement that they did not intend to fill the role. If I were a line manager, I would not rely on the company’s lawyers to protect me from prosecution.
And good luck proving that on the call (that was never recorded I proved/or not about the Y skill).