The purpose of cross-selling is to make money, and that's why salespeople are incentivized to do it. The total amount of extra fees that were charged due to this is $2.4M (i.e. negligible to WF), or $1.14/fake account, or $450/dishonest employee.

If an underperforming employee earned $450 in pay that they did not deserve, WF lost money on this. As matt levine explains:

If your customers have a checking account, and a savings account, and a credit card and online banking, all in one place, then they'll probably use each of those products more...when they want a...mortgage...or investment advice -- they're more likely to turn to the bank where they keep the rest of their financial life...No one feels extra loyalty because they have a banking product that they don't use or know about.

In website terms, this is roughly equivalent to the head of marketing buying fake traffic so he can tell his boss that he did a good job with SEO and ask for a raise.