Eh, kind of. If buyer A is trying to obfuscate transmitting $100 to the seller, and the painting would normally sell at auction for $7, then somehow buyer A needs to boost the auction sale price up to $107.

I’m not saying that it can’t be done - just that for the paintings that do sell for over a hundred million dollars, there usually really are people and organizations at the auctions who believe the paintings are worth that much.