What kind of treatments make that 28% "unnecessary?" Regular cleanings too frequently?
Research that showed the 28% figure: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3036573
However, it's a bell curve. There are extremely moral and extremely immoral people. Some of them are dentists.
Absolutely true. However, it seems that other areas of medecine have better systems in place to prevent abuse, and dentristry would do well to follow suit.
Let's focus on the second part of that statement. It means that majority of cost of dental care goes to the practitioner, rather than to drug makers. This means they have more reason to cheat. The payoff is higher.