Unable to remove account due to dead email and/or phone number

Apple's overreach of security has caused thousands to throw away perfectly good Apple iPads because of their overbearing security features. I am a licensed tech running a PC repair business. I will provide my credentials if and when required. I have a client's Apple iPad A1432 that was bought for a child over 5 years ago. Due to parental issues, the owner/parent was constantly having to reset his Hotmail account password. Rather than resetting his password, he kept creating another new Hotmail account. Now Apple has one of those emails locked to his iPad, the Hotmail account is now dead, AND the phone number attached to both the Hotmail account and this Apple iPad no longer exists. Had this been IOS7, we could have done a quit hard reset of the device and handed him back a working iPad but after IOS8 with the accounts being locked to the device S/N, he/we are not able to do even a hard reset of his device. Essentially it's a $300 bookend!

Apple has yet to come up with a decent solution for those who've essentially had to abandon their devices because of a lost password, and old dead email, or a phone number no longer active. I guess Apple management doesn't realize people actually change their emails or phone numbers. Every attempt to do a hard reset for my client always leads back to the fact the S/N is attached to a dead email AND phone number. I guess Apple thinks people have oodles of money to throw around to go out and buy yet another iPad every time they screw-up.