Actually, since the New York Times Bestseller list ONLY looks at how many copies are ordered from the publisher (NOT how many actually sell to customers), the simplest way for these books to become bestsellers is for the alleged author to order the majority of the print run that hasn't been purchased by actual bookstores, then cancel the order a day or so later, so they don't have to either take delivery on or pay for the books. Or, to be sure things are recorder properly, they could actually take delivery, then simply return the books unopened for a refund.
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