what evidence has been given for them being sent in the first place?
Has he supplied shipping confirmation slips/numbers?
How detailed is the information?
Hypothetical situation -
A long time poster sells 20 records on Soul Source - but only send out say 5 - three of which are to the correct address - the other two to the wrong addresses.
15 people don't get their records - two get the wrong ones (the cheapest items sold).
He gives the 15 people the shipping numbers for the ones sent to incorrect addresses.. making them think its a genuine error - by the time that people have realised their not getting their 45s, the Paypal claim period is up, so there is no way they are getting their cash back via that route.
People post up on Soul Source about him being shady, a couple respond that "I got mine OK" or "Finally arrived but it took a while", a couple more posts come up "I got the wrong record, so I sent it back for him to send me the right one" or similar
Meanwhile, he can respond to any posts on Soul Source by saying I have proof of shipping / they went to the wrong address / oops silly me....
The gist of this post being - everyone who is missing 45s from this seller need to get their heads together and share any info he has given - ie shipping numbers - to make sure that he isn't using the same info to palm people off in the hope that they will think its a shipping problem, and not the fact that he's probably screwed them over.