I don’t know how that would stand up in court. Mary is not concealing who the author is. It is the student who uses her work that is concealing who the true author is. In any case, it is of no issue until the essay is submitted and Mary does not do that - not in her own name or in anyone else’s. Regarding, faking recommendation letters - you can call it plagiarism if you like. I call it fraud. Forgive me for relying on the dictionary definition of plagiarism - it seems to stand up to my interpretation.https://www.dictionary.com/browse/plagiarism?s=t