mv ads as promotions and album sales are in no way the same kind of logistics. Both in terms of tracking on a balance book as well as in terms of actual funds allocated.
turning a mv into an ad is a relatively quick and easy transaction provided by Youtube, which youtube itself regulates.
Committing album fraud requires dealing with multiple companies, distribuion chains and regulatory bodies across countries.
How is it fraud? You pay some company money X dollars to help you with marketing. They help with marketing.
At worst you get a $10,000 fine.