Creating dev accounts with fraud is super easy. Apple has no way to verify whatever documents they ask for proving your/your company's identity are authentic.
Presumably they already have a solution around that if they're scamming people, or maybe they're in a country where law enforcement is so lacking that this practice is normalized and low-risk, so they can just do this in friends/accomplices' names for a small cut of the profits and not have to worry about concealing their identity from law enforcement.