I will dive into some technicalities here on this "They can't be thieves if they make everyone whole". It is completely false to assume making everyone whole absolves one of any thievery and that no thievery was done. This mostly goes into financial fraud, which is technically a form of theft, if you take money use funds for a specific project on a different project or it sits ideal in an interest bearing account that is fraud. This can occur willfully or through neglect and it is still fraud either way and does not change the crime and would make them thieves even if it was thievery through ignorance.
They can't be thieves! All their inventory and tools and everything burnt up in a mysterious fire just before they were about to open a new state of the art highly classified knife factory and museum/car wash.