I know, why is JW so central to this whole thing?
So I was asking myself, okay, let's pretend JW didn't exist. How would DW have gotten the money?
DW could hold the family hostage and demand that SS free up funds from various locations, but how would he collect those funds without raising attention to the situation?
He could:
a) drive SS to bank and let SS go into bank to get funds, at which point, SS would expose the situation. Bad plan as that's a gamble.
b) drive SS to AIW and let SS collect funds from accountant, at which point SS would expose the situation. Bad plan as that's a gamble.
c) he could tell accountant that he has family hostage and bring the money and he'll set them free. Bad plan as LE would likely be notified.
c) he could hire a courier to go to accountant, pick up package and then drop off on porch or elsewhere. Good plan. Except, the accountant would confirm the destination address and get suspicious that the courier was being asked to drop off at the house. (This is for SS who is preparing the dojo!) Also, the courier couldn't cover for the hostage situation and make the accountant feel comfortable that nothing fishy was going on.) Also, the accountant would be sure that the courier would deliver to directly to SS and get a signature. The accountant would track the delivery.
All of those are quite risky, as would be to enlist SS's driver/assistant to do the picking up and dropping off, knowing that person could easily become suspicious and raise concerns to the accountant, or at least let the accountant know that SS was at home. Or, that person could insist upon delivering the package directly to SS. Or might question, why the car? Or, might walk around the house.
SO, JW was actually really important to this crime. Only he, the driver/assistant, would be able to innocently pick up and drop off cash at any place without raising enough suspicion that the accountant would immediately drive to SS's house or contact LE. And, it's perfect, because he would even be able to maintain his innocence to SS. He is just following SS's instructions.
But SS seems like a pretty smart man. I bet he caught on. I wonder if he let that be known or pretended otherwise. I wonder which would have been the more dangerous move? He might have thought that by telling JW that he knew JW was in on it, JW might have pulled the plug if he any kind of moral code after realizing that the family and VF were being hurt more than he thought. Maybe he pled with JW and that's why JW was crying.