It is, yes. If you keep the same headcount and use at least 60% of it for payroll (not exactly clear how you prove that since money is fungible), it is essentially a stimulus check
It shouldn't be too hard to prove. Every time a company writes a payroll check the government knows exactly how much it was for and who got it. Seems like simple math.
Yes, but an entirely different branch of government is who knows about it. Don't overestimate the ability of two disparate departments of an extremely large organization to communicate with one another.