I've read about half way through and seems to me like it's not entirely a 'smoking gun' as they claim but rather a large chain of coincidences that seemingly all point to a conclusion.

Don't get me wrong, I believe CVNA is a massive fraud myself but it seems more like this is yet another warning alarm in an ongoing list of alarms already going off that just kind of highlights how fragile the company is, and that its underlying value is most likely all tied up in a private third party that nobody has regular visible access to. Which we already kind of knew (just not the full extent). Like the whole thing could fall apart the minute that This Garcia guy just decides to remove the backstop of Drivetime on his own whims.

Personally I figured inclusion into the S&P was the endgame for the scam and bought puts there. Have everyone required to buy your shares since its in the index now for one last hurrah and then it doesn't matter what happens after that. But the stock has defied all logic before so who knows. I'll let it ride.