My feelings mirror issybird's. Nothing has been stolen--Amazon specifically said they didn't want the device back. At this point Amazon has relinquished any control over what happens and the purchaser is free to do what he/she wants with the device.
Full disclosure should be made (as it was in this case) as to the history of the device, and future buyer beware. But I don't see anything unethical here. Now, if Amazon had requested a specific action (destroying, agreeing not make further use of, etc) before they issued a refund--then the original purchaser would be violating his/her agreement with Amazon if they tried to sell the unit to someone else.
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