They don't need anything as sophisticated as this dual QR code, though - the attackers just go to a car park with a "pay by phone" sign, slap their own QR code over the "scan to pay" code, and wait for the credit card details to start coming in.
That said, it'd probably be easier to implement that in software, where the phishing site redirects a certain portion of visits back to the legitimate one.
P.S.: There's also the physical stealth aspect, but I think a lenticular design would probably be easier for a human worker to notice, compared to a regular flat sticker which just happens to encode a typo-squatting URL.
The only reason I caught it was that I had gotten a legitimate ticket a month prior for parking too close to the fire hydrant and had marked the curb with chalk at the correct distance. So I tried to dispute the fine and discover that the ticket didn’t actually exist. And the city had no interest in the fake ticket whatsoever. They were just like “yeah, it happens all the time”.