I don't follow your math here -- their revenue increased by $2982/week after installing the monitoring software, not decreased, due to the effects of employees who felt observed being more conscientious.
When they put in cameras and I start upselling instead of stealing, I need to upsell 20 / .15 (15%, the traditional tip amount) to have my net remain at $120. That means I need to increase the restaurant's gross by $133 to maintain my extra $20 of income. lmakeppleave is arguing that it's easier to steal $20 than to increase the restaurant's gross by the amount needed to make $20 legitimately.