the wallets with no input or out for more than 2 years are to be considered dead
but this is wrong on many levels, I have some wallets like that, they are not dead.
Yes, actually I've 4 too that are more than 2 year that are stuck (but alive

). But the only way to estimate if a wallet is alive or not is to check is movements. I can imagine that at least 10% of the dead wallets are only sleeping, but I feel that are not much more than that. Anyway if you've an idea on how try to determine if a wallet is dead or not you're welcome.
The number is much more usefull read on the other side: for sure 78% of bitcoins are alive.