Feeling semi defeated, need some advice on funds and item lost in eBay transaction.

[holdthedoor]

It started in September where I sold a videocard on Ebay for 114 dollars.  shipped through USPS and that was it, didn't think anything of it since I sold several items that month and nobody contacted me with any concerns. fast forward to December last week and the buyer files a dispute stating he did not receive an item and wants a refund, after several messages, it seems as though the buyer was just concerned with just a refund and does not care what happened to the item in question or as to why the buyer waited 3 months later to contact me or file a dispute. Since the item no longer was in my 60 day range of history to investigate the tracking number, I went ahead to contact Ebay for assistance. Ebay gave me the tracking info but they stated since the buyer waited more than 30 days to say or do anything, they automatically closed the case in my favor and I was naive to think that was the end of it. 
The next morning the buyer files a dispute with Paypal, with an option for me to respond back, I explain the same thing I explained to ebay as well as attached my responses I had with Ebay support and how they closed the claim in my favor. Seems as though Paypal doesn't have the same rules as Ebay and they closed the case in the buyers favor and subtracted 114 dollars from my balance. During this time I have been researching the tracking number and the last known origin of the item was that it was "Out for delivery", no notice of it being returned to me after 3 months or that the package ever reached its final destination. Contacting USPS is almost no help, they claim they will try and search for it but they have no idea if the package ever reached its destination or if they even have it somewhere, they can cover some of the funds since it may be their fault and they have a 50 dollar insurance attached to the package. I just know I don't have my item and i'm out 114 dollars, I'm not sure why the buyer waited so long to file a dispute but I almost feel cheated. Any advice or where to go from here would be great. Thank you. 

[sharpiemarker]

@holdthedoor 

The buyer has 180 days from date of payment to file a PayPal dispute so the eBay ruling has no bearing on it. The buyer has been patient during this whole ordeal to allow ample time for delivery and that much time to pass to speak up about it without their item. As you can see, the tracking shows out for delivery but it was not delivered so either you or the USPS is responsible. PayPal requires "delivered" tracking status in order for your to win the case anyway. Go get the $50 insurance claim and move on. Next time, insure in full. I do that for anything over a certain amount, but most certainly for $114 order. Focus on the next sale. Successfully sell more than you lose. You can always make the money back again.