You might not agree that a blank canvas is a $100k "art piece", but assuming both parties are sincere, what's the issue? It's not really any different than some luxury brand selling a $50 (being really generous here) t-shirt for $500.

Their worth is inflated and their whole suite of same artist work increases in value.

That's great for money laundering, but you'd have to pay taxes on it. Good luck.

Unless you leave it in some warehouse by the airport.

> https://hyperallergic.com/51913/the-shadowy-world-of-art-in-...

But then it would not contribute to US GDP, would it?