Outlaws will always find a way to scam the system. The existence of any particuilar type of tag probably doesnt affect whether or not the lowlifes will try to cheat the rules.
It probably goes on just as people will use tags from a WMU other than the one where the deer was killed. I live on the 2B 2D boundary. If the rumors are true around here, it goes on around the 2B borders where people put the virtually unlimited 2B tags on deer shot close by but outside the 2B borders.
Probably happens less now than when it was by county simply because of the sheer number of counties would have allowed for even more opportunities to cheat.