@GreyGhost beat me to it. It's very easy to add 14k worth of 'adders' onto a car like that.
Locknuts - typically $50 sell for $150 (damn shortage)
Tint - $1000
WeatherTech Mats - $250-300 (anyone have a discount available I want some for the Volt)
It's so easy to mark this crap up it's ridiculous. Manufacturer won't let them sell over MSRP...but technically dealer isn't selling over MSRP. These are just 'value added packages' to create better value for the buyer.
Legal? Yes. 100%
Ethical? Fine line, as it's all within the law
I'm sure others can comment better than me. I sold cars for a while....we did it also, just not to this level. It was when business managers started entering the game, and taking the sell of accessories / frills away from the salesman.
We got the signature on the dotted line...dealt with warranties, adders, licensing, details etc.
Near the end of my term we got the signature and credit card, and then introduced the client to the business manager. And they took the responsibility for the licensing, adders, warranties, etc.