> but the claim might extend to the reseller.

That EU legal guarantee is only between seller and consumer. The manufacturer does not have any obligations under it.

In this case, it likely would come down to the “If this is impossible or the seller cannot do it within a reasonable time and without significant inconvenience to you, you are entitled to a full or partial refund” part

It might be a bit more nuanced in the case of platforms like Ali Baba, that claim to not be actual resellers but only service providers to the actual seller.

I don't think that really helps if the company doesn't have any money.