Just because the Bitcoin can be traced to a wallet without movement doesn't mean that the Bitcoin isn't lost or stolen. Both can still be the case, unless the address can be attached to personal or corporate identification. Even then, Bitcoin can still be lost if the personal keys are lost.
What are the addresses to the 270k Bitcoin?
See here:
https://bitcointalk.org/index.php?topic=494695.0Don't forget to look at the letstalkbitcoin link too to explain the first 2 wallets that got 90,000 worth of bitcoin deposited into them in 2011.