How to address coins are "lost"?
Whenever you access your wallet, a 10 year timer will begin/reset. If the wallet is not accessed again in 10 years the coins will go back to the mine. Keep in mind, i never mentioned activity (sending or receiving), simply accessing, or logging on.
The only achievement of something like this is
forcing people to spam the blockchain with pointless transactions.
For example I have coins that I acquired back in 2014 when I found out about bitcoin and have not moved them since because there was no reason to move them and I don't want to! Something like this is going to force me to move those coins for no good reason!