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So you helped the seller break ebay rules to negate paying their seller fees and paid via paypal direct instead.
Wow i would not buy a pricy item from a seller that did that, red flags would be waving at that point as it would seem to be a hijacked ebay account.
Anyway did you pay via goods/services OR did you give away the last bit of your buyer protection by sending friends/family?
Hopefully you either paid via goods/services and put a FULL DESCRIPTION of the item you were paying for on the payment notice OR you got the seller to send you an invoice FULLY DESCRIBING the item you were paying for.
If so then if you filed non receipt and the seller sent fake tracking you may still be ok and win the dispute BUT if not post back here on how to appeal a fake tracking number dispute.