This is not only wrong, but also illegal. You are defrauding Amazon. I've tagged OP, and will tag anyone who participates in stuff like this.
I'm just offering a service if you agree you did not receive your product and that you deserve to get a compensation.
As Amazon TOS states they have no liability on digital items I can assure you it isn't against their ToS.
Are you sure this is legal and legit? We don't want anything that affects Amazon's TOS.
Yes! I'm just offering a service if you agree you did not receive your product and that you deserve to get a compensation.
Can I take the vouch offer?
Yes, add me on skype or discord
It is true that OP does not specify that this is specifically for fraud purposes such as illegitimate refunds where a refund is not rightly deserved for business redressing purposes, but this still sounds very fishy. I do not believe it violates the forum guidelines as it is not explicitly an illegal act. That being said, Amazon does not actually do any refunds on any digital items that I know of which leads me to believe that OP is going to be doing some sort of social engineering to get this to work, but of course, I am not sure about this. I just advise anyone interested to be careful: consequences might end up affecting your Amazon account.