Could they catch on? Yes.
They could:
– Have a bot that checks the names of returning students against a CPA directory
– Have programming that analyzes usage activity and detects variances between individuals
– Have an agreement with NASBA/AICPA to be able to check NTS status of Becker students to verify authenticity
…and these are just ideas off the top of my head.
Are any of these likely? Who knows. Probably not that likely. But could they catch it? Oh yes, they could. And if they did, is that theft, an act discreditable to the profession (grounds for license being revoked), fraud/perjury, etc.? Oh yes. Is it worth the risk? That's up to you to answer.
Personally, with so many other quality review courses that would just cost at full-price what Becker does at 50% off, I see no reason to even consider risking it, even if my ethical standards would allow it to start with. It's $3,393 for all 4 parts from what I saw on their website just now, so at 50% off, that's $1,696.50. That's the same price as Roger's Select Course Package ($1,695) with no discount. The NINJA set is $1,297. Looks like Yeager is $1,687. Not to even mention options like Wiley books + test bank, which is what I did and costs about half of what those options costs From being around this forum for several years, I haven't seen any better results with Becker than the others – if anything, I'd say the results were worse. So, there's no reason to risk your license and your ethical state to do something wrong and hope not to get caught, just to get a no-better-and-maybe-worse set of materials that's no less expensive than the alternatives.