Point taken D/ghost.  I would always try to resolve negative feedback but neutral is just that - neither good nor bad.  The fact that the item was not as described makes it neutral to me... no matter what transpires afterwards.  .................... ........... I do agree that the seller should be given every opportunity to avoid negative though.

You would think neutral meant neutral, but in ebay land it impacts negatively on a sellers standing with ebay.  When they are calculating a sellers performance (top rated, above average, average, below standard)  they use a formula - negative counts as minus 1, neutral stands as minus .02 .... (from memory - I have the documentation on computer somewhere) so it isn't actually neutral.   

Since your performance has a direct effect on your ranking in best match sellers are just as eager to avoid neutrals as negatives.

Personally I think sellers who have had low performance rankings due to neutrals should put in a complaint to someone.  God knows who though - it could almost be a ACCC issue (inaccurate and obscure terms and conditions).

   Buyers sometimes leave false neutrals (with glowing positive comments) or they will leave a neutral after a mutual cancellation, even if it was at their request, due to misunderstandings about feedback and what neutral represents in the eyes of ebay.