Buyer: "I want 120k bucks worth of cocaine. How should I send you the money?"

Dealer: "I'm going to duct tape a banana to a wall and call it art. You buy the art. I drop off the coke."

Buyer: "Who the fuck would buy something like that?"

Dealer: "You, because you're actually buying the coke, not the banana or duct tape. But to the government, you look like a fucking idiot and I'm just a capitalist opportunist. They then dont question my questionable purchasing decisions because I'm an arteest."

I left out some details, but that's the broad brush strokes.

Edit: just thought about it. This is also a nice extra layer of plausible deniability for the buyer.

"I'm not sending money to acquire drugs/illegal weapons, I'm sending money for a... painting."

Cops: "It looks like a toddler drank paint and had projectile diarrhea."

"High class taste in sophisticated art cant be explained to simpletons like you."