The problem would be someone who has somehow kept bitcoins out of the sight of banks and authorities and suddenly turns up with millions of bitcoins from who knows how. But if it's someone who has a lot of millions, either they won't have done it that way, or they'll have ways of bringing it to the surface via alleged profits of companies or something like that.
That's my question. A person who lost his private keys for years and recovers them. Maybe he mined btc or he wins btc with a faucet, how can he prove all that after 10 years ?