I've seen these parking spots at every Walmart I've been to recently in multiple states (I go camping a lot and they're very useful if I need any food or supplies or if I need to replace a piece of gear). It seems like corporate just made a decision to put them at every location. I have yet to see police park anywhere except the fire lane though, I once saw fifteen cop cars parked in front of my local Walmart in the fire lane, it was just they were all buying Christmas gifts to donate I found out later.

the police is cheap and if you only inform them for felony levels of shoplifting (iirc a few hundred to a thousand) you don't have to deal with the profit reducer for a few years.

Wal-Mart is kinda the Mecca of shoplifting; it's turbo-corporate oligarch despotism so nobody feels guilty about shoplifting from them, they're usually located central to low income areas, and everyone assumes they don't have the budget to have a robust loss prevention department (they do; it's one of the most robust I've ever seen).