If 22 of you in your neighborhood conspired to max out your cheating re: tax submissions, knowing the odds that only a few of you would be audited, having 2-5 of you accept the "consequences imposed" while the other 17-20 reaped the benefits of that...and shared it with the 2-5 thus audited, then, yup...cheating.
That’s a lame analogy.
Who said the ref’s were missing things?