This is exactly what I am talking about. A discrepancy in the numbers does not equal theft.
If you can actually disprove something specific I said, please do. Your 'A discrepancy in the numbers does not equal theft' defense is a true statement, but it doesn't directly address anything. Sometimes a discrepancy absolutely does prove theft. And sometimes, like in this case, it's just one piece of the big picture.
Kind of seems like you are admitting that your conclusions rely on speculation. I would love to hear you explain how the fact that your accusation relies on speculation is not addressing the central issue of burden of proof, which by definition relying on speculation you have not met.