JUST ONE TWIST TOO MANY IS TOO MUCH!!!
Tom Grey getting even or having morally defeated Neil was exactly right, clever and neatly plotted and would have been more than enough to get the point. The idea of Neils's wife being in the loop was totally gratuitious and took away a lot of credibility of the whole movie. It just needed too much coordination, logistic and rehearsal and there was none of the necessary room to make it plausible.
Simply put: the writer gor carried away. Just a Shame.
If pigs had wings the sh*t of this world would be perfectly shared