There can be bunch of reasons why you want to fake a statement. It doesnt has to be fraud. Verifying an account on a site you dont trust yet and dont want to give them your real datas could be another reason. There are bunch of sites selling user datas. After all: It can help you to stay anonymous. It can be used for scams, no dout - But same goes for BTC, VPN, TOR and anything related to anonymity as well.
Very well said!
He can, after you pay.
But why do you need such a tool?
It's a 5-15 min job to fake a statement with free tools widely available.
Sure it would be cool to have a tool to do it faster and cleaner but 0.1 btc is way too expensive for that!
If you don't want to do it yourself I'm sure you can find someone doing it for $5 on fiverr.