If you're caught, yes it is easier dealing with the truth. On the otherhand, I doubt that the boss thought they would be called out on the claim and I doubt they think they will be called out on the verification of the 'evidence'. After all, it sounds like at least part of the correspondence was in writing, so it could come back on them.
It's not a fun game to play if you're someone who believes in honesty, or think that you will be accountable. On the other hand, some people seem to believe that the costs outweigh the risks. That's particularly true if most of the blame can be diverted to someone else.
People who ask you to do crimes against others will eventually do crimes against you. They obviously don’t have ethics and will just do what’s convenient for THEM. Don’t work for people like that.
It's not a fun game to play if you're someone who believes in honesty, or think that you will be accountable. On the other hand, some people seem to believe that the costs outweigh the risks. That's particularly true if most of the blame can be diverted to someone else.