“He who dies with the most toys wins” is a T-shirt saying from at least 1980. “He who dies with the most toys, still dies” is a jocular variation that has been printed on many images. “Whoever dies with the most toys, still dies” was posted on the newsgroup rec.motorcycles on January 3, 1993.
 
     
Google Groups: rec.motorcycles
Whoever dies with the most toys, still dies
Michael Zeleny
1/3/93
   
Google Groups: rec.aviation.owning
He who dies with the most toys…
mark young
4/20/93
(...)
seen recently on a t-shirt:
 
“He who dies with the most toys, still dies.”
 
16 August 1993, New York (NY) Times, “The Pope in America; Pontiff’s Message of Hope Overrides Youthful Doubts” by Dirk Johnson, pg. A1, col. 2:
The young people, who had come to Denver for World Youth Day, wore T-shirts that read, “Life is Short—Pray Hard”; “He Who Dies With The Most Toys—Still Dies”; “Just Don’t Do It,” and “Cristo Vive!”
 
16 December 1993, Sun-Sentinel (Fort Lauderdale, FL),  “Shoppers say the oddest things; just listen in,” pg. 6E, col. 1:
Two holiday shoppers in T-shirts:
 
“He who dies with the most toys, still dies.”
 
Google Books
Beyond the Secret: Spiritual Power and the Law of Attraction
By Love, Lisa
Charlottesville, VA: Hampton Roads Publishing Company
2011
Pg. 10:
Later, that bumper sticker was countered by one that declared, “He who dies with the most toys still dies!”
 
Google Books
The Big Secrets:
Ten Things Every Young Person Should Know About and Why
By G. V. Loewen
Houston, TX: Strategic Book Publishing and Rights Co.
2014
Pg. 67:
“The person who dies with the most toys wins,” as a bumper sticker says. (I also have seen bumper stickers that say, “The person who dies with the most toys still dies,” but this more correct sentiment seems to be lost on us.)
 
Google Books
Whispers of Grace-Filled Blessings from the Mercy Seat:
A Coaching Odyssey for a Princess of Great Destiny
By Jan Gantos
WestBow Press
2015
Pg. 93:
“She who dies with the most toys still dies. But she who sets her heart on possessing Christ lives.”
-Nancy Kennedy
Move Over Victoria-I Know The Real Secret
Waterbrook Press