I disagree that an employer is paying for 40 hours of my time: They're paying for output and results. I think rational employer would concede the same.

> Until you get caught

It's not as true today, but across 2020/2021 that couldn't possibly matter less. If this person was caught, then what? They fire them and give them 4-12 weeks severance? A year ago a good dev could have another job lined up before sundown.