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The question was what makes it immoral, not what makes it illegal.

Taking advantage and ripping off unfortunates is not immoral? As Seward said "there is a higher law".

No, the law preventing residents from working is immoral. Someone sharing their identity to allow them to work is actually doing a righteous thing.

And you don't think the sort of person that does that isn't ripping the hell out of poor sods?

There have been well documented cases of modern slavery where disadvantaged people like this have been abused and effectively turned into slaves.