2982 (increase in sales) x .15 (assumed tip amount) = + $447 divided by all tipped employees. But you have to remember even many small chain restaurants have 15-25 tipped employees this nets to very little increase in income per tipped employee and zero increased income for non-tipped employees. Next, subtract from that small increase all the money they used to make from theft and overall they are likely coming out of the deal with less income.

lmakeppleave is saying that the amount that used to be stolen was "income" the employees were making (albeit illegitimately). like, I as a waiter make $100 per shift and steal $20 per shift; my net is $120 per shift.

When they put in cameras and I start upselling instead of stealing, I need to upsell 20 / .15 (15%, the traditional tip amount) to have my net remain at $120. That means I need to increase the restaurant's gross by $133 to maintain my extra $20 of income. lmakeppleave is arguing that it's easier to steal $20 than to increase the restaurant's gross by the amount needed to make $20 legitimately.