But it's not real money, it's an asset! I think you have a wrong understanding of what unrealized gains are. It's not about whether you earned it yourself - it's about whether it's liquid cash or just an asset. Only once you sell your asset do you realize your gains.
As I asked in the other part of this thread: Would you feel differently if he sold the bitcoins and then immediately bought them again before participating in the scam? Of course not. Even though that would make them "realized", that has no impact on the situation
