Fishy Ethereum Wallets generation

Hello everyone, if this is the wrong Sub I am sorry please delete the post. So here's the story: I am a Software Dev / CS Major, so I know my programming stuff. I never cared for Crypto though, you could call me a skeptic. Some days ago, I did some freelance work for a "Friend of a Friend" and he wanted Quote for the following task:

I am to use an API to get the following data from each Ethereum Block on the Blockchain: Hash and stateRoot. Then he wanted me to use this numbers as "private" Keys to generate Ethereum Wallets and return the Table to him. He also named specific Block height ranges. This is weird because this Wallets should absolutely not be used in any shape or form.

He does not want to tell me what he plans to do with these insecure Wallets, so my Question is, is he trying to scam people somehow?

Thanks!