My Doubt Meter is pinging loudly.
This ad, and iterations of it, keeps showing up under different "merchants". There's a similar one that features a photo of a warehouse full of guitars. And the reasons for the low prices range from covid to stories like "my tenant couldn't pay the rent, so he paid me off in merchandise." Can't help wondering if that legendary Nigerian prince has found a new gig . . .
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It's not a great deal unless a YouTuber makes a video about it.
For all we know they come with Windows XP preinstalled...
Reputable places like Amazon or Newegg.com always have a few refurbished laptops for less than $100.
A Refurbished DELL Chromebook with an Intel Celeron N2840 (2.16 GHz) 4 GB Memory 16 GB eMMC 11.6" can be had for $89.
Sometimes you'll see Windows 10 machines for less than $100. Using a Windows 10 machine with 4 GB Memory and 16 or 32 GB of eMMC can be a frustrating experience.
For someone who wants to learn Linux on a new machine a $100 Raspberry Pi 400 might be a good place to start.
https://www.raspberrypi.org/products/raspberry-pi-400/
There's also a "desktop" version of the Raspberry Pi OS that will run well on older Windows 7 and 10 machines.
Linux Mint is also a good option for these machines.
https://linuxmint.com/