Loved it until the ending (spoilers)
I enjoyed this movie a lot until the ending. They seemed to completely toss aside any ethics or morals and it seemed to be simply because it was a small town. Dwayne gets away with outright defrauding the Federal government... with the Sheriff as a prime accomplice... because he was "imaginative enough to come up with the plan!" It just wasn't remotely realistic. The Sheriff is literally going to put his career on the line and risk going to prison just because he thinks Dwayne is clever? Makes NO rational sense to me. Not to mention Cassandra's father who didn't seem to like Dwayne all that much... suddenly he's willing to implicate himself in a felony so Dwayne can run off to Cali with his daughter? Doesn't like beer cans left in his trash can, but defrauding Uncle Sam? No problem!
In addition, I am not sure about their state but most states require mandatory autopsy whenever the cause of death isn't natural. Don't you imagine any coroner worth his salt is going to be able to tell the corpse was shot well after the victim was dead? Also, the time of death would be a problem since he obviously lived several days after when he was supposedly shot and killed.
The biggest thing nagging at me was the fact they let Dwayne get away with it as if that was somehow okay because... hey, it's the government's money, who cares? Just not my idea of a hero in any respect. Call me old fashioned but I want people who break the law to pay for it and not ride off into the sunset!