Whatever happened with your case on this? My friend finally has resolution just the last few days and Paypal denied the buyer's claim after they provided bad tracking twice.
I am ashamed to admit this but I issued her a 20% refund. There is no doubt I would have had eBay on my side in light of the circumstances but I honestly didn't have the energy to fight it. I'm aware of the fact that I got scammed and that by not taking action, sellers will unknowing face the same risk in dealing with this particular buyer.
If anyone wishes to know the eBay username of this buyer, feel free to PM me.
Thank you everyone who took the time to provide me with feedback in this matter.