Thus, according to Matthew, the priests are making use of the deception that they themselves had warned of. It is notable that the priests make no attempt to deny that the body has been removed: it is accepted by all involved that the tomb is empty.
According to Matthew, the priests are exploiting the very tactic they had previously warned others about. Notably, the priests do not try to dispute the fact that the body has been removed; rather, everyone present accepts that the tomb is indeed empty.