I think my favorite part is that she leads with her making the flyers and ads herself. Which mean that by her own hand, her own two hands, every single death for every single grey job she ever collected money for, was recruited. It's not just she skimmed money. Took it from her own brother. Skimmed it off these two- and remember they were gonna stop when they got the money. Who cares that higher powers were never gonna let her out, they were planning to stop when they got the money they needed and this person was making sure. Making literal SURE they would have to take more jobs. More risks. See more horrible things.
While she sat behind her desk, and killed people by spreadsheet.
That's why her, and not any random grey worker it coulda been. Kyouko's already traded countless grey worker lives for nothing more then some extra money in her bank account.
For the horror manga about working shitty temp jobs that are trying to kill you, it's a perfect note to the revenge arc kickoff.
AND she never paid back the damn coffee.