Impressions aren't the issue. It's not an issue with faking anything - it's an issue with having too many clicks for not enough sales/leads (read: low conversion rate). It's not that you have to fake anything - you have to either reverse fake (remove) clicks that occurred, or you have to create fake sales (the only way to do that is by actually purchasing the product, or otherwise impossibly faking sales).
Cookie stuffing Commission Junction affiliate links is not good, follow the rules is better. However, i am thinking how to avoid visitor by pass my affiliate links or banners to visit the merchant site directly, such as type the URL at browser address instead of clicking, clean out the cookies before shopping. Lots of people don't want people to earn something.