It's called frauding and It's the reason that over the years there are more and more restrictions/verifications to be able to use those type of services in peace.
Yes, and those restrictions/verifications shouldn't bother you if you are really using these services for legitimate uses, such as remittance, salary and such.
I wouldn't be surprised if your fake accounts that you're trying to sell will not work or just a period of time, resulting in losing money for those buying this kind of fraud.
The accounts should be valid until end of September 2018, and after they are almost guaranteed to be blocked, because the CRS/AEoI report will say no such person exists. If a potential buyer transfers huge transactions or something like that, they might disable the account before that due to KYC/AML laws, but that is not my problem, just stupidity from the buyer. For normal transactions there is no reason to block these accounts, since they are for now and until October 2018 still completely valid and legitimate.