Actually, I don't even know anymore   Sorry - I shouldn't have been so matter of fact in my previous post - it was a notion I got from reading various sources re: ETAs (eBay, ecommercebytes) and about how eBay adjust the timeframe based on a few different factors (eg they will adjust to all buyers in certain areas - from a particular seller - if items are reaching certain areas faster than their original ETA, so if you have a 3 day handling time, ship same day most of the time, and every buyer who's ever bought from you located in Sydney always has their packages 3 days later, eBay will shorten the ETA they show to buyers in Sydney when they look at your listings). 

I have a handling time of 2 days, so someone in my own state usually gets an ETA of 3 or more business days. Friday of last week, I processed a label via eBay to someone in my state, the same day they purchased, and then noticed the ETA for that buyer was the following Monday. (You can check the ETA for a specific purchase by viewing the order details). I wasn't officially "due" to post until Monday, so the ETA should have been Tuesday at the earliest. (When I look at the listing now, obviously being in the same location, it's giving me an ETA of Tuesday, 20th, so my buyer purchased 1 day later in the week, and got an ETA of 1 day earlier - could be because I used a different, trackable service, though, rather than just marked as posted with no tracking number. 

But, I've just checked some of my more recent orders, shipped out today via normal post (no tracking etc), and the ETA appears to still include my handling time, so.... I have no idea