eBay has narrowed the possible reasons for reporting a listing. It may be due to too many people reporting items based merely upon their thinking the item isn't as described, or trying to affect a competitor's account, or ... who knows what else.
You can report the seller (here's the link to the relevant page) but be cautious; if eBay deem the report to be vexatious, it may blow up in your face.
By no means should you buy the seller's items with the stated intention of returning them for a refund. That comes under the heading of auction interference (covered by eBay's Unwelcome or Malicious Buying policy). If you don't want to buy the item and think that it's not as described, don't buy it.
Just remember that, harsh as it may sound, you can't protect other people against buying every single thing that turns out to be not as described; they'll have to go through the process of seeking a refund themselves if they wish to do so. It really is caveat emptor... and I should also mention that if people look at eBay listings on their phones (especially if on the eBay app which is frankly horrible), it can look quite different to the listing as it appears on a computer.
It's best to look through eBay on a computer rather than on a mobile device. The seller will not be responsible for the different way in which a listing may look on the app... and if the buyer doesn't click through to the actual description, the buyer will be the one considered to blame for misunderstanding if the description included the relevant information.
I hope that helps to explain it.
