" Westmoreland’s body counts were bogus. He believed them—he was not the first general to welcome statistics he wanted to hear. But, in practice, there was every incentive for field commanders to inflate or even invent body counts. It was how their performance was assessed, and it became one of the greatest self-reporting scams in history. The absurd body counts and kill ratios were proof of his leadership. Westmoreland sold them to LBJ, who in turn presented them as fact to the American people. "

― Mark Bowden , Huế 1968: A Turning Point of the American War in Vietnam