Dealers Changing Out Parts?

A friend of mine took his 2013 Tacoma in for repairs where he lives in TN. His truck was bought in Washington state. There were several issues found, and he was told that dealers in some states remove factory parts and replace them with cheap imitations before they add the vehicles to their inventories. Has anyone here heard anything about that? The TN dealer replaced all the wrong parts and about half of the cost was able to be deducted under recalls. Just wondering whether there's anything to this.