As someone very new to this, are WEB DL the second tier below remux? I see a lot of WEB DL and always hesitant because most movies/shows don’t look as good streaming than a high quality download. I assumed that web DL would be just the same thing as what Netflix or any streaming service provides? But maybe I’m not factoring in them throttling the bit rate to my source?

If I were in your shoes and you’re describing it exactly as truth then I would tell the wife about his collection but I would also find one of the watches that best explemplifiues your business partner and tuck that away for myself. Wear that as remembrance and a badge of honor. I would never sell the watch. But I also wouldn’t mention it to the wife only because she may not accept money for it, she may want it back in which you lose it. I would find ways moving forward to pay back the full value of the watch to the wife through deeds, holiday gifts, etc. so it wouldn’t be at a loss but I would want a watch to remember my friend if your relationship was a good one.