Then simply reselling the accounts.
So he's going through all this for $5 profit? Kind of doubt it. Others are selling "codes" (not accounts) from Canada for $30. Check out Bitify and here. These are more likely accounts from some cell company or other deal like that since he has to set up the account rather than provide codes.
Whatever it is, good luck to the seller. I have been beaten on these deals more than once. Accounts (or codes) have eventually been shut down after Spotify discovered and cleaned up the back door. I could have paid list price already.
A profit is a profit! You have to focus on earning #ThirdWorldProblems