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. Some users commented that this was a veiled comment on Tom Nook's potential for tax evasion, with user Witty-Krait saying, "." Others played on the idea of the implications, with user Big_Green_Piccolo saying, "" These reactions highlight how much of a character Tom Nook is in the community, with plenty of players not liking the bell loaner.
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While many jokingly accused Nook of misconduct, some did defend him; user Kinnikuboneman said that Nook is "" since he doesn't have a timeframe to pay debts and charges no interest. The lack of interest was part of the case that The Game Theorists made to defend Tom Nook. It's hard to say that a single villager knows if Nook cooks his books, but it wouldn't be surprising.
Tom Nook has changed throughout the games. In earlier titles, his methods were quite aggressive, constantly
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