There are two things that a Scrum Master does of the team does not have the engineering tools to totally finish any product backlog items.
The two things are stated as follow:
1. He should get a "definition of done" established by the development team, which is eventually possible to obtain given current circumstances.
2. The second thing is to coach the development team so as to improve in their infrastructure, skills, and tools as time goes by, and also amend the "definition of done" accordingly.
Declaring the unreadiness of the development team for scrum would be awkward. Also, if the scrum master should refocus the present sprint on establishing the infrastructure of the development team instead of an increment delivery, it will not work.
In addition, it is an unprofessional thing to do if the scrum master is encouraging the owner of the product to accept an increment that is partially done, promising the situation to improve. No, it won't work!