I do not know what are.you saying but you are saying that there is no details lease give us more details so that we might work.
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.
I think the I would not have clearly understood for what intent is behind these sails or reasons for buying such a wallet until I read your post on this.
Naturally, I would have expected one to just cut his or her lose by selling off whatever is left in the wallet off but,it seems nothing is really left with the negations I see in the screenshot.
Sometimes I wonder, how these taxes are being levied on crypto owners? How are you found out since, its mainly private and anonymous. The numbers on the wallet isn't alarming to raise any need for a declaration or call for alarm. Of what purpose does it become then.
I wouldn't engaged in any buying and selling of wallets though. It just doesn't feel like a right thing to do for me.