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I just watched the episode the other day when Michael "promoted" Dwight from Assistant to the Regional Manager to Assistant Regional Manager. It's in the episode where they fight at Dwight's dojo. Michael tells him that the new job doesn't come with any additional responsibilities or a raise and that they wouldn't be telling anybody in the office as it would be on a trial basis, so it's completely arbitrary, but a big deal to Dwight. There may have been an episode later when Dwight lost that title to Jim somehow, but that would be why it's a made up position.
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