I have read quite a number of analyses (special topics) one after another, and the viewpoints are basically two kinds: one considers guilty, while the other considers not guilty.
Regarding the argument of no guilt, most of them are similar to my previous view, only seeing the formation of unjust enrichment without further investigating whether the refusal to return the unjust enrichment may also constitute a crime.
As for those who argue that there is guilt, they differ on what specific charge should be applied. I was particularly impressed by the "credit card fraud" proposed by Lawyer Luo and the embezzlement charge discussed by Lawyer Li Fei from Beijing.