I don't think this is underhanded or dirty pool at all. By now companies/entrepreneurs should know to register a domain, it is one of the most important things in setting up a business even if it is basic and mostly just lists other contact info, if they don't you can do whatever you want with the site.
Have a friend buy it and put up some random sh*t, i'm thinking like the homepages we used to make 12 years ago, random gif's, cool text, flashing seizure-causing backgrounds. If they ever do come after you (your friend?), which I doubt they know enough to ever find the person who owns the site seeing as they are in this situation now, it should be a simple matter of handing ownership of the site to them.
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