Make Quick Cash Selling those Xbox Live Codes

It is for people like you that legit IMs struggle to get their items sold without being suspected.

This isn't even blackhat, this is blatant scamming.

You're a scumbag, scamming people is not blackhat, it's stealing. Black hat is about tricking search engines, not scamming people out of money.

the thing with this is, besides any discussion if it is ethically correct or not, it simply does not work.
they send you $10 for a xbox live card, you do not send it, they file a dispute with pp, they will get back the money.
you say, they send it as a gift and not for goods. ok, that means they have no buyer protection.
BUT: they can ALWAYS file a complaint for an UNAUTHORIZED PAYMENT, does not matter if gift, for goods, service etc
unauthorized payment = somebody hacked their pp account and made this payment without their consent.
so they will get back the money