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I had the same issue and found that if you file a complaint with Law Enforcement PayPal is most responsive in finding for the buyer.
I believe the quickest and easiest way to do that is The Internet Crime Complaint Center (www.ic3.gov).
Print out the form after you file and scan into your computer as a PDF and upload with a message including your case
number in the message center
This is exactly what has happened to me. I have already contacted my credit card company. I wont be paying PayPal. I was given an email by a supervisor at the receiving post office with the tracking number and attesting that the package delivered under the tracking number provided was neither addressed nor delivered to the person and address I had provided to the company.