If you look closesly at the cel, I can believe it 
was done from a screencap.  You don't see as much 
of the image on the fancel as you do on the real 
cel, for one thing.  For another, look at the 
color differences- I'll be that's due to 
distortion from the DVD transfer, because from 
what I've seen Forky's has a good enough fancel 
artist *not* to make that sort of mistake if 
they're working with a good picture.

I'm sure it's perfectly possible that they 
decided to paint this fancel when they saw the 
successful auction/transaction where the original 
was sold, and thought there was profit in making 
a copy.  Possibly?  Yes.  Moral?  Well, that's up 
to some one else to decide...

Just trying to bring a little balance to the 
witchhunt. :-P