OT Sleuths: Assemble!

I’ll give you guys the clues and try to come up with a logical answer.

1. Company car was driven Tues-Friday.
2. On Thursday afternoon, it was fully fueled and it was ~6-7 miles back to the office.
3. On Friday, it was driven RT to a site and back, and parked at ~2pm without any issues whatsoever.
4. Employee placed key on desk of assistant who handles cars and covers it up with gas receipt from Thursday fill-up.
5. Car was parked in the same spot today where it had been since Friday.
6. Employee went to drive the car this morning, and it wouldn’t start.
7. Employee turned key into office assistant and drove a different car today.

Pretty simple until the next few things..

7. Tow company was called and upon loading car onto flatbed, water starts pouring out of the exhaust.
8. The hood of car was opened and the engine compartment was muddy and battery terminals very corroded.
9. Gas tank was completely empty.
10. Gas receipt with odometer mileage at fill-up matched what it should be based upon mileage driven back to office on Thursday plus RT to site.
11. Camera that covered the part of the lot where it was parked was conveniently non-functional.

So... WTF?

A. Engine was flooded with water like someone had driven it into flooded ditch and it sucked water into the intake manifold.
B. However, the car was parked in the exact spot and showed no signs of mud anywhere outside and inside the car.
C. Odometer matches what it should based on miles driven.
D. Empty fuel tank.
E. Car required a key-fob for the push-start.

So someone gets the key, runs the car into a flooded ditch within a mile (ruining the engine), cleans the car, tows it back to the spot where it was taken, siphons the gas, and replaces the key?

That’s all I got..