When we're staying in these resorts, everything but tips is comp'ed. Full RFB always. Every now and then a restaurant forgets to put a dish into our take out order, or the food that I either pick up or have delivered to the room by room service is not up to snuff, and I make a call and ask that the charge be reversed. I know it doesn't make a bit of difference as it's all comp'ed anyway, but it goes against my grain to let the resorts get away with any mistakes and as well if I hold them accountable over time I assume that service will improve.
The only times I've seen any benefit to me dollar wise are when the the issue happens towards the very end of the stay, and the credit to my hotel room folio lands after the host has already picked up the entire bill and we have checked out. In those cases I've actually sometimes ended with a negative balance on my credit card bill, if the credit is enough to wipe out tips. Other than room service where the tip is fixed and has to be applied to the room, I pretty much always tip in cash, so on a trip where we're not bothering with much room service the end credit card bill could end up literally 0 in these situations were the hotel or restaurant authorizes a refund for something. And then if such a credit for a misfire lands after we leave, I can actually end up getting paid for the stay.
The only way a larcenous hotel clerk could benefit from such credits though, would be on those rare occasions when the credit landed after checkout, and it would be hard for anyone to anticipate when that might happen well enough to intercept those scraps.
What this guy was doing must have been in situations where the guest had already departed, and I assume he simply put down some reason for why the guest was due a full or partial refund, and then typed in his own credit card number for the refund. He was concentrating on regular guests I assume, ones who paid for all or most of their stay, not fully comp'ed guests like me. I assume the guy had more than one credit card, or changed the number every now and then. If he didn't, and used the same credit card number every time or most of the time, that represents a glaring gap in the hotel's billing system that it didn't catch that the credits were all going to the same credit card number.