hoarder

noun /ˈhɔː.dər/

a person who hoards things. - „I’m a bit of a hoarder" someone who collects large amounts of something and keeps it for themselves, often in a secret place. - „He was one of those hoarders who can't throw anything away.“

And just like a hoarder in real life, is this smart contract collecting everything. You show him a NFT he wants to have it. Have some nice shinny coins, he wants to buy them from you.

Whatever the hoarder got he will not give back.

Sick of burning your coins? Just sell them to the hoarder and he will keep them forever.

On a more serious note, this is a tool that allows you tax loss harvesting. Tax loss harvesting is a method to collect the losses that you made and make them tax deductible.