Wallets are just a collection of private keys. Whether or not those private keys are stored on an internet connected device or not is completely irrelevant. Similarly irrelevant is whether those private keys are stored in a paper wallet, hardware wallet, software wallet, web wallet, and so forth. Every single bitcoin address in existence can receive coins to it whether or not it's associated private key or "associated wallet" is connected to the internet or not.

The issue here is not about the bitcoin addresses being unable to receive coins - it's about the owner being unable to validate that those coins have been received, or being able to make their own transactions. The first can be overcome by using blockchain satellite, the second by using mesh networks or radio signals.