The "code" is an authorization to allow your cell phone number to be used on some other service that does VoIP. You can't just add any phone number you want to it, you have to authorize it via a code or email or (in the old days) over the phone. This allows them to call people and pretend to be you easier, plus if they're getting calls\texts at your number (which they will) the 2FA most people put on their bank accounts and other secure services are easier to intercept now and it's one less security hurdle they have to get past.
The one thing to remember about this is it rarely is 1 or 2 people doing this, there are literal thousands and thousands of people doing this, many of them suckered into coming to some East Asian country for legit work and being held hostage by Chinese, Indian, or Russian mobsters to work on scamming people for a living. They do it because it works, if they have 20 people forced to work scamming 18 hours a day and only 20% send them money, it's still worth it to them. Especially when the scams get bigger and bigger, we're peanuts compared to the money some folks get taken for.
I used to roll my eyes at guys who refused to ship or insisted on ONLY talking over the phone with a landline, but with the sophisticated tools that exist out there these days if you get ANY kind of weird vibe from a potential buyer or seller, it's best to just cut and run before something happens. Known people from the forums, local dudes, etc are really the safest thing anymore. If it's too good to be true then you know it is in this day and age.
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