Some possibilities and how they do or do not match JW's versions.
1. AIW office safe which either normally holds ~$40,000 cash or for what-ev reason that week held ~$40,000. As long as safe was not operated by (say Mr S') bio-metrics, SS could have given senior employee (accountant?) combo which he could have used to open & given JW.
Contradicts JW v.1 (JW saw other AIW E'ee get $ at BoA) to LE.
Poss. consistent w JW v.2 (AIW E'ee took $ fm pockets, -->to JW, unspec. loc).
2. One AIW bank account for which that AIW employee is authorized to make cash w/d's, other transactions, of $40,000 or more. That E'ee made w/d.
Poss. Consistent w JW v.1 (JW saw other AIW E'ee get $ at BoA, gave to JW in bk or bk parking lot)
Poss. Consistent w JW v.2 (JW not see AIW E'ee make w/d, but met him; E'ee took $ fm pockets, --> to JW, at bk, bk parking lot, or unspec. loc).
3. One of other SS-owned businesses, e,g, Dojo.
4. Multiple AIW bank accounts at say 2 diff banks, ea w a $25,000 withdrawal limit, for AIW employee.
5. Mr S' personal a/c (individual, Jt Ten w. Ms S, Ten/Com w Ms S, Trust, etc)
From my employment exp in branch & home office of financial inst., seems this might take more calls, longer flurry, more fuss & bother, etc. to wrangle thru logistics, to resolve a request for $40,000 one-time exception w/d for a situation not previously contemplated. Not impossible w e-signatures thru secure & encrypted e-comms (never foolproof tho).
IME, biz-related a/cs are often/usu estab'ed w provisions for a person/officer to conduct transactions, other than just the owner or one sr officer. Sometimes even w sound legal advice, this gets overlooked w personal a/c's. For ex, if Mr S & Mrs S have jt a/c, they might anticipate one or the other w/always be avail to sign, conduct transactions.
Discussed earlier as unlikely, e.g. bank safe deposit box. Is SDB for AIW or other business? Or for Mr S personally? Who has key? If Mr S, then someone would have to go to S home & get from him, defeats DDW/ crim plan.
JM2cts and could be all wrong.