Jays, Larry. I don't care how they phrased it.
You said they're not going to find out where all these pax live, etc etc. They don't need to. If they added €3 on to the fare and the pax paid it, it's Lingus'. The pax agreed to pay it.
If they get the rebate, it's Aer Lingus' money. The pax never paid a departure tax.
As for the fire, rehire, that's another issue.