I wouldn't touch it - if you log in Steam will have your IP and if he reports anything bang - there goes your own Steam account (if you have one.)
Not worth the risk.
Steam wouldn't ban another account just because its been used on the same IP as another which they've banned, plenty of people use steam on public computers, uni networks or simply have an idiot sibling who cheated/phished on his own account.
Still no point in touching it, first against the eula so valve could just swing the ban hammer and that's it, even if the seller has honest intentions and second there's nothing stopping the guy from getting his account back; verified email address that you can't change or he could just contact steam support with proof of purchase from MW2, store receipt or the card he used to buy it online (he could be sending you any old box).
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