Apparently Scott and Phil are brothers, unless this is a different person:
http://www.google.com/search?q="phil+tom"+"absolute+poker"
Not to play Devil's Advocate here, but it is possible that a residential cable modem is being used at the offices of AP in Costa Rica. It is listed as a residential modem but it may be used by everyone in their offices.
Also, it appears that Phil Tom and maybe Scott Tom know a bit about poker, judging from some of their results. This would make me think that they would not be so stupidly obvious about cheating.
However, if they just undertook a big buyout of UB to take them private and keep them in the US, they may have a cash flow problem and thus decided to cheat.
It is impossible to know these things for sure at this point, so don't rush to judgment.