Is it just plain fraud?

NY. I have an estimate for repairs, for damage due to an accident, from a car rental company. The estimate is grossly overinflated. The damage is to the bottom area between the front fender and the front door on the passenger side of the car. In the estimate are numerous charges for painting labor. The car is a 2004 and was rented approximately 2 months after the rental company had obtained it with only 4,000 miles driven. As we are aware the painting is done to blend the new paint with the older paint. With a car only 2 months old there has not been enough time for the paint to discolor or fade due to the elements. Therefore rendering a perfect match with the color of the new part with the color of the rest of the car which then would need no painting to match the colors. Also there are many parts included in the estimate that have no association to the area in question. Some of these parts are the drivers side window washer nozzle, the front headlight, the front grille. the interior door assembly including carpet, the doorhandle and lock and many others. Included with the estimate is a statement that reads "Any person who knowingly and with intent to defraud any insurance company or other person files an application for commercial insurance or or a statement of claim for personal insurance benifits containing any materially false information, or conceals for the purpose of misleading, information concerning any fact material thereto, and any person who in connection with such application or claim, knowingly makes or knowingly assists, abets, solicts or conspires with another to make a false report of the damages to any motor vehicle to a law enforcement agency, the D.M.V., or an insurance company, commits a fraudulent insurance act, which is a crime, and shall also be subject to a civil penalty not to exceed $5,000 and the value of the subject motor vehicle or stated claim for each violation." Below this statement is is written that the estimate is based on the Motor Crash Estimating Guide. Unless otherwise noted all items are derived from the Guide DR1AA00 Database Date 11/2003. The car is a 2004? How can one estimate the damages to a 2004 car with a 2003 database? I had understood that with new cars new replacement parts are usually not available until a few months after production has finished due to the possible need for all in house parts of said car. How could this car have been estimated without the current availability of database and parts? Where do I stand and what proceedures are available to me? Also, the rental company plans on having the person who did the estimation testify in court, Should I, as I am representing myself, ask him about these abnormalities included in the estimate? Thank you, Hoodood.
PS I f you like you can read my other post concerning the small claims court action the rental company has filed against me for nonpayment of damages. Thanks again, Hoodood.