Dark scroll + locked item = ?

I can think of a few reasons..

Unfinished lunchbox

Unfinished z helm

blue maple bandana

Pallete

Horntail Necklace

Yeah those are valid reasons, but probably the few that exist. Almost nobody owns a blue maple dana or pallete, lunchboxes are a lot easier to finish now, and 100% for helm dexes/60% helm ints actually drop now so a lot of the time a helm's worth finishing.

On the other hand if the item was not destroyed by dark scrolls, it would be a lot cheaper to scroll perfect items with white scrolls.