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The main point isn't that it works, but the delima of legality. As the article I linked to points out, one possible senario is that credit card theives can purchase game keys with stolen cards before the cards are deactivated, then flip the games for cash on these grey sites.
I'm also not debating whether those that sell their keys have the legal right to do so under various copyright laws, but rather you can usually find deals just as good from approved vendors rather than these other sites.
are regional taxes applied and pointed out on the receipt, otherwise this doesn't make it good. if this is not done then they drop the "pay your taxes" responsibility on the user and that is in general bad business, since no one will actually claim a digital import and pay their general import fees and taxes.
While it may not solve tax issues concerning reselling, it solves the problem for GOG at least since they don't have to support reselling, nor do they have to let you buy a gift for someone else at the same low regional price. It was either that or lock gifting completely as they were doing for some games.
Now those people can at least buy a game as a gift, even though it's far more expensive than it would be buying for themselves, and on top of that GOG pretty much cut out cheap reselling of GOG gifts entirely.