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I sold an item on Ebay three weeks ago. The item is tagged as paid. I sent the item but forgot to add the tracking number. The item was delivered within several days of the closed sale. I threw away the receipt with the tracking number. Paypal is still holding my money. I phoned customer service and a recording says I have the balance but I don't know who to get it released. I used to sell a lot on Ebay but have not done so in several years. But I buy all the time.
If tracking to delivery is required for release, then that's what you need.
As a business you need to keep your receipts.
How can you forget to add a tracking number to the PayPal transaction details?
Your bigger problem maybe a forced refund when the buyer realizes that there is no tracking, so it would be easy to get a refund for a non-delivery dispute.
Did the transaction detials show paymenet completed and OK to ship?