well to be honest I know apple doesnt, so I would bet best buy doesnt either. Iv returned 2 different ipads and one time the guy didnt even open the box, the other time he opened it then shut it without even checking it out. But anyway it sounds like the OP is trying to pull a scam.
I have seen Apple verify Serial #s ... sometimes things slip through the cracks though.
the Serial # is linked to your Credit Card ... and If you pay cash, they ask to take down your name and address so that your purchase is auto registered ... They even push that if you try to decline on a cash sale.