This is fraud and should not be allowed on the forum. Go back to HF or whatever skidh4xx0r forum you came from.
If you're planning on actually buying this guy's "service", the secret is that OP will complain to Amazon that the item never arrived/is damaged etc and ask for a refund. The reason he asks that the item is worth 100 or under is that he doesn't want Amazon to look into his claim and verify it, which is likely to happen with an expensive item.
It's interesting to see so many people who don't even know about pirateat40 or his ponzi. I've even seen some people wonder if the ponzi actually existed or if it is a story made up by the feds.