ומאי שנא מדרבי אמי? התם, איכא למימר טעי בדרבי ירמיה. הכא, כיון דקא מפסיד כוליה אגריה – ואתא ואמר, אימור קושטא קאמר.
The Talmud asks: And in what way is this case different from the case in which R' Ami said that the scribe is not deemed credible to disqualify the Torah scroll? The Talmud answers: There it can be said that the scribe was lying and merely wished to distress the purchaser of the Torah scroll. He claimed that he had written God’s names without the proper intention because he made the mistake of R' Yirmeya. He thought, as R' Yirmeya did, that as a result of his purported admission he would lose only his wage for writing the holy names, but he would still receive payment for the rest of the scroll. Here, by contrast, since the scribe knows that by claiming that he did not process the parchment with the proper intention, he causes the loss of his entire wage, and he nevertheless comes and says this, you should say that he speaks the truth and should be deemed credible. Since he is deemed credible and there is no concern that he merely wished to distress the purchaser, the Torah scroll is disqualified.