Frame Toby: is he lying about Costa Rica?
Okay, so basically it’s common office fandom knowledge that Toby went to Costa Rica and broke his neck his third day there. However, he said he never saw the beach. In “Frame Toby” (S5 E9) at about 6:50 into the episode, Toby remarks to Michael about how pristine the beaches were in Costa Rica. Chances are, it was just a tense conversation and he was just filling it up with banter. Or. He wanted Michael to be jealous of him for going to Costa Rica, so he lied about his exploits there to make Michael envy him.
Bonus theory: Toby is the Scranton strangler, never goes to Costa Rica, but instead remains in Scranton, and when he tries to murder someone, his neck is broken by the victim. This would explain why the camera crew was present in Costa Rica.