Maybe I'm being naive, but I can't see a store manager selling them early.
Assuming pricing doesn't change, its $1 a pack if you buy a coffee, $2 if you don't. 100 packs in a box, this guy is selling the boxes for 180. Assuming he actually paid for them, he wants a profit., so he paid less
Would a manager really risk their job for that, and are Timmies tracking systems so bad they can't figure out they shipped a case to outlet X which then never reported them as sold through their POS system. An employee stealing it is a different matter perhaps.