A couple of years ago I sold an RC car to a chap in Belgium through another club site for Tamiya cars and he paid me through Paypal as 'goods'. Even though it wasn't an ebay sale it was a convenient way to move funds.
After a couple of months he complained to Paypal that it was never received without even consulting me and they stopped my account instantly!! I had not kept the receipts and the only way I could get my account reinstated was to refund £155
Almost a year later the car turned up in his club showroom which I'd been watching like a hawk
luckily I had kept pictures of it and all the mail exchanges with him and paypal and could instantly prove to the club moderators what had happened and they were good enough to take it up with him on my behalf. He claimed it had arrived six months late smashed to bits which didn't stack up with the pictures he posted and even if this had been true it's no excuse for theft or fraud
luckily for me he paid up as I'm not sure how Paypal would have reacted or how long it would have taken to sort through them.
So, moral is that it's not just ebay transactions where you are at risk but
any transaction where you've used Paypal to pay for goods and unfortunately, as someone said earlier as a seller you're considered guilty until proven innocent