You could potentially do so with some extra games around 'different' products and/or business entities, but whether it's worth the trouble is another question (there are certainly companies that make a good margin just reselling products to the government).
If I could have I would have, I’m not the only person in this position nor is it their first tender, they progressively go and close the loopholes. If it’s on the market for a price they want this price regardless of the overhead they add to the process.