Semi-serious. It's an alternative to going through tor / vpn and having to pay off any "evil". And anyone buying it for that reason is probably going to end up getting banned.
This scares me a little bit as who are going to buy these that they don't want linked to their own IP? Chances are sig spammers, and scammers. So for a few cent's you have you IP mixed in with some accounts that possibly might do "bad things".
I'm not pro selling as I'm sure other posts in past show. But selling a new created account for a few cents.... I think the possible bad outweighs the good by far.