Sounds a bit like the practice of shelf companies, where people create companies, give them a basic history with the tax department, etc, purely for the purpose of selling them to people who need a company with such a history to .. hide things

https://en.wikipedia.org/wiki/Shelf_corporation

That is a "valid" scam idea. However it is tricky to pull off. If anyone you sell the account to is investigated they may find you and can possibly get you on fraud even before they cannot arrest your customer. You also need to sell all these accounts - investigators look for and hang out in the places where such services are sold just so they can buy from you first and then shut you down (they don't know of all such places and eventually shut down the ones you know of). There are also suspicion that investigators are running that same plan and so nobody smart will buy because they can't be sure you are not the police.

There are probably more ways this can fail.