What is going on??

I've had multiple brand new accounts send offers on a fairly popular item that I have listed. I have no problem selling to new accounts since I know people make accounts just to buy something they probably saw on google but this is sooo weird. The offers that I did accept from these new accounts never ended up purchasing so I'm thinking that if they made accounts just for my item, why would they not buy it, you know?

I have no clue if I should just decline/ignore the active offers. Does anyone have any clue what's happening?