Same thing happened to me over the past few days. A friend of mine works for UPS and found that the account that made the shipment with UPS (to a different person and address in my city) is an Amazon shipping account with over $6M in sales - a legit Amazon account. So it seems like someone at Amazon is feeding the scammers tracking numbers that will show delivered to the real purchaser's city, which they upload to PayPal's Resolution Center and then PayPal closes it. Going to file a dispute with my bank as it looks like PayPal is just turning a blind eye to this.
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