that's awesome that ebay told you, they usually don't tell you what they will do to other people's accounts. you probably have to ship the record to him in a trackable, provable way, because he's definitely going to do a paypal chargeback on his payment. Actually the best thing to do is just not send it, mark it as shipped, he will do a chargeback as item not received, he will get his money back, and you won't be penalized.