First,
The Short story is not that elaborate as the Film.
2nd he started the wall way before the accountant and he ran out of favour with them. But they never switched his room, savaged his room, and destroyed that Poster. Even while he’s in the hole.
Nobody heard the hammering for years. His Room luckily went into the boiler. How did he get rid of all that sand and dust? No Guards saw him leave, and he easily out ran men with dogs and cars.
He easily made up a false social security, which we know it’s not possible, and went to a bank looking like a Billionaire, and they easily, and rapidly gave him his Money. No IRS, No Investigation on who he became, No track, or police photo all over the news. Just as easily went into the beach sailing.
I dont buy the rock **** either. Especially with all that cash.
Without strife, your victory has no meaning.
Without strife, you do not advance.
Without strife, there is only stagnation.

Yeah, that I noted that too - I wonder if it's explained in the short story? Perhaps a perk for the little accountancy favours he did for the prison governor and guards?
I have always depended on the kindness of Strangers - and the bastards let me down!