So essentially, you're asking what would have happened if the Gov't used the little fish to catch the big fish?

Depending on what Five Star may have had, it's certainly possible. The main problem with that scenario is: How come the Gov't never found that material during it's searches of Five Star/JM's Offices? One would think that documentation would be among the first thins Ward would have instructed his FBI agants to look for. I'm not as certain about Federl rules of discovery as I am about NY State's Criminal Procedure Law, but if the prosecution had any material even remotely resembling such invoices, it would be turned over to both JM's and Five Stars Defense teams at some point. (In NY, it would be before trial, although I think Federal rules allow the Gov't to keep it quiet until right before it's to be used.)

Bottom line, though: If the Gov't had it, they wouldn't have needed to make a deal with five Star, they would have gone after both; if they did not have it, the Gov't might have tried to deal with Five Star. The fact that no such deal was reach seeminlgy indicates that either the (hypothertical) deal was unacceptable to Jeff Douglas or that the materials in question simply do not exist. Which is good for both Defendants.