Accounts from 2021-2022 are definitely valuable because they have a much higher trust level with Instagram compared to fresh ones.
Pros: Since you have JSON cookies, they can be easily imported into automation software. They are much less likely to get banned instantly like new accounts would.
Cons: No access to the SIM cards is a huge downside. As soon as Instagram triggers an SMS verification checkpoint (which usually happens when you change IPs or start aggressive activity), those accounts are as good as dead.
Verdict: You can probably sell them as 'Aged accounts (No SIM access)'. They’re perfect for aggressive spamming where the buyer understands the accounts will only last until the first checkpoint. I’d suggest testing a small batch first with high-quality residential proxies to see the survival rate.