Maybe you're the one missing what happened here. Bank employees took existing customer accounts, and then "cross sold" them additional products. Like another checking account, or 7 different savings account because 8 is great. Money would get transferred into those accounts to open them. Those customers then have to pay fees on those accounts. That isn't a fake person, its a fake account, attached to a real person, who's paying real money for it. Yes, there were also accounts created attached to fake customers, but the bank employees can't simply open 100 different $0 accounts every day all day. The accounts have to have real money to be opened. Where the fuck do you think that money is coming from, the employees own pockets?
It was ALL stolen from existing customers.