Actually in your scenario, the motel owner loses out. He was paid back his $100 but it was the same $100 that the tourist initially laid down on the desk. So he is technically out $100 - plus he lost a potential customer.
Reminds me of the story where the two guys get robbed.
“Okay you can have my wallet, but wait. Here Bob - here’s the $20 I owe you.”
The robber being the IRS I suppose.
The “tourist” is completely irrelevant. Inside this closed system of the town, the debt was all equal and transferable. They could have settled all debts by meeting in a room and figuring it out.
This is not a microcosm of the real world that leftists like to think it is.