I would never impute that laws are logical; like building documents, they throw away any information that doesn't fit the template when they're framed and then recreate it in legal discussion later. Language is an imperfect way to crystallise intention.

But legally fraud or not, deliberately subverting a policy that takes effort to work around it can't look accidental and breaking policy is a disciplinary or sackable offence. And it gets things back from the technology to the business process and the organisational control - which most managers are more comfortable with.