Will you sell me your soul?

I have a friend with a standing offer: he will pay anyone $10, cash on the barrelhead, if they will sign a standard shrinkwrap contract ceding him their soul upon death. He says there’s no way he can lose—either there is such a thing as a soul, in which case, he says, he will have bargaining chips when he goes to Hell; or souls are myth, in which case all he needs to do is wait for a single seller to be “born again,” in which case sie will pay him anything to buy back the contract.

So, is there anyone here willing to sell your immortal soul to me for $10? If not, why not?