Its a rule that's has been enforced for ages, that's the whole point of account reselling. The person who resells it last is the one who is responsible. For example if I sold you an xbox and you resold it on eBay. Let's say it broke 10 days after the sale and the reason it broke was due to me eBay aren't going to care if you blame it on me the OO they'll force you to refund and consequences will follow.
I know this isn't your fault, but that's literally the risk of reselling the accounts.
I don't think a partial refund will be applicable HOWEVER if Nestlo agrees to it then sure.
The 35M refund offer will still be due at this moment of time unless Nestlo states otherwise.