AFAIK, he is trying to sell wallets that have lost money/deals during 2022 and therefore useful for those scammers who want to prove that they lost their money due to Luna or for tax evasion Since you incurred losses and therefore will not pay tax.

I do not know if what he is trying to present legally in all countries or even will not expose you to the legal issue, but it is better to avoid buying such wallets, as it may be related to stealing things or hacking, and then you will be prosecuted as the culprit.