.../snip/...
To summarize, it appears Jack Maxton Chevrolet creatively packaged their deals with trade-in customers in order to reduce tax amounts on car purchases. I don't know how common this is in the used-car world, but the BMV is interested enough to continue their investigation.
In any case, it doesn't matter what the BMV finds when they analyze Jack Maxton Chevrolet's tax forms as long as no special treatment was given to Ohio State football players.
With the BMV's conclusion to this part of the investigation, it would also seem to bring closure to the used-car story. Most of the transactions occurred at this Maxton dealership, and it appears that Ohio State and its players are exonerated from any wrongdoing that would interest the NCAA. The NCAA often relies on the judgment of extraneous organizations like the BMV when investigating cases of improper benefits, so this is a big victory for Ohio State as an institution and a welcome bit of news for Ohio State fans.