Let’s say he’s a current resident of England. People do move. He says he resided in LUX during play and has supporting evidence.
I assume you're referring residence permit of LUX as his supporting evidence? Can he prove that he's still in Luxembourg soil when he played and not in UK? His IP address showed UK, he made statements [here, to us] that he's frequently commuting to UK, and even if the same situation with Vodavone Spain applies to his UK provider, that his IP will ping him as UK regardless of his actual location, it doesn't omit a possibility that he's indeed in UK during one of the session.
Amuse me, how do you propose OP should prove that his words is true, that he never, not once, played when he's in UK soil, despite his IP pinged to UK?
It doesn’t matter where the play came from. Also there is a difference between where you are living and what country you are a “resident” from. Living in a country for a year doesn’t make you a “resident” of the country. The OP didn’t break the ToS.