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This may be the most convincing theory I've heard.

I don't believe any live human being has the wherewithal to not use any of the $100B+ in the Satoshi wallets, which has led me to believe it was Hal Finney. Back and Finney both being in on it would explain some of the email timing as well

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What if Satoshi is already a billionaire?

If Satoshi has at least half a brain (which we know he has), he knows that moving even one coin from this historical stack could crash the whole Bitcoin economy. So, no, he doesn’t have trillions of dollars.

(It is so basic, I’m still confused by people asking how could he not sell those coins. Because the answer is simple: to whom?)

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