The fact that:
1.Two Apple resellers are chiming in here and stating that it is IMPOSSIBLE to sell AppleCare for these ridiculous prices. We have direct access to Apple pricing through their distributors. Even Apple EDU pricing is significantly higher than these 'code only' prices.
2. There is no 'code only' product available for purchase from Apple or their distributors. An AppleCare sold *with* hardware is different, however AppleCare by itself comes in a sealed box with the proper documentation.
3. I posted a screenshot from a Chinese Auction place showing AC selling for $30-$60 - volume purchase from these shoddy sellers can net a hacked AC for $20 easily.
If all these don't provide sufficient proof, uh, then I don't know what else to tell you. If anyone on this forum worked in law enforcement then they could perhaps start an investigation, get a search warrant and check it out for proper solid evidence. I don't have the authority, neither does anyone posting here. But to ignore reasonable and beyond sufficient proof is silly.
We are not stating 'opinions' here. If a authorized Rolex reseller came on here and said that person abc on ebay cannot sell a rolex for $750 because the reseller's cost is $1499 (straight from Rolex at the highest discounted pricing level) and person abc was selling the watch without a box, or warranty - lol, I'm sure most here would still buy the watch from ebay seller abc.
But at least you're getting a fake watch!

With this fake AC, you don't get anything! Well, maybe a few months of peace knowing you saved $80 on a product that won't work after the code is useless.