One fan shared a screenshot of their villager, Vivian, stating a rhyme: "" While Vivian likely doesn't know what Tom's practices are, this could be a way the developers hint at his unscrupulous nature.
Vivian's remark about Tom Nook «cooking the books» alludes to real-world financial terms, where a person manipulates accounting records to create a more favorable picture of a company's financial health.
The caption, "," shows the poster who believesthere's more truth to that rhyme than whimsy. The fact that Tom Nook is a tanuki in Japan, but a raccoon internationally also feeds into this idea.
The Tanuki has a long history of trickery in Japanese folklore, and raccoons are associated with thievery. This small line seems more than a simple joke, as the theory that Tom Nook isn't honest has been present since the first game.
Many players jokingly agreed with the sentiment, referencing Tom Nook's reputation for being a somewhat unscrupulous businessman in due to his role as the main loan provider in the game.