Well, it wouldn't HAVE to be......but it COULD be. I could see Rosco setting someone up by putting a bogus VIN number on something and then accusing them of doing it. You mentioned a trailer. I could see a trailer full of valuables coming through Route 36 and Rosco pulling them over and setting them up with some sort of way to confiscate the trailer. Boss will do anything for a buck....or a dime....or a penny.