Wow, that's a serious amount of money to lose. Unfortunately eBay CS reps are not likely to be able to do anything for you (if indeed they do even contact the seller). You should possibly go through "live chat" with eBay about this so that you have a copy of what was said between you for the Cyber crime people to act on.

I would still be messaging the seller in the meantime and opening a case with the Cyber-crime mob, you can always close it if the seller sends the item. (but don't close it until you do get the item).

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@michellebartley wrote:
You could try the Financial Ombudsman. I lost some money a few years ago on Ebay regarding an item I never received and I made a report to the Ombudsman about it, they investigated it, and I got my payment back. It might be the simplest and easiest way. You may find yourself running around in circles otherwise. If you paid through PayPal then you shouldn't have a problem. Good Luck.

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I highly doubt it would be simplest and easiest as the item location is Texas and was paid for in July 2018.  Any eBay messages from back then are long gone.  eBay messages might still be available if the OP keeps their emails this long (and can find them).

Not sure how much the Australian authorities can do after so long.

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@michellebartley wrote:
My item was located in the USA. It doesn't make any difference. It was paid via PayPal so it's covered. I had my money back within a week. The buyer must still have a record of the payment, they only have to look it up.

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how long after you paid for the item did you make the claim with the ombudsman?

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@michellebartley wrote:
Quite a few months. I think there is a time limit but they said they would help with it as a one off.

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And there lies the rub - it was ex gratia, not an entitlement. And probably way less than 17 months.