I usually start to open my stuff while it is still in the UPS guys' hands.I don't know who those guys are;other than maybe "really,really" excellent at re boxing??
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There seems to be several variations of this that all are perplexing - "2 yrs old, been in a box for the last 23 mos.", or "one year old - less than 20 hours of use". Who buys a super nice piece of electronics and then never uses it? The only recurring pattern that does make a bit of sense are the ones where somebody buys something, the significant other gets angry, so they sell it almost immediately.
I think that you get dealers of some sort doing this a lot. They buy too many units and need to reduce inventory but they can't sell below certain prices per agreements with the manufacterers thus they buy them themselves using their employee discounts and sell them on places like this. Also I know of a couple of home installers who are dealers themselves and sell new gear below retail. NHT is having a big problem with that one right now, it is easy to find their gear at 33% off on the net.
On the other hand...Try remodeling your house and, at the same time, attempt to purchase new gear. You might be amazed at what happens. In my case, a new wall changed my listening space more than I had imagined it would. Suddenly you've got brand new gear that has been delivered and paid for, so what to do? Open it up anyhow, confirm your suspicions,and take a few hundred dollars loss on the open box or sell it"NIB" and recoup as much as you can? IMO,When purchasing I would always ask why it's NIB, but let common sense prevail.