I'm gonna write a full length post about it to properly articulate my ideas and where I'm coming from.
If the bank takes the hit and the bank is insured it's absolutely a victimless crime.
But again to be clear I'm not advocating for fraud - in a parallel Bitcoin circular economy, people would pay each other in sats instead of a CBDC.
Assuming these transactions are not reported on tax returns like cash in hand deals today, the only loser here is a thief.