As mentioned, ebay do not run nor read these boards

Ebay have no idea the buyer did not pay unless you open an unpaid item dispute, nor will they read about or care if you close your account or not

Best to open the unpaid dispute, if, as you say, you have no money in your account, ebay will act to recover it another way (as they would with anyone who do not have enough funds in the paypal and/or bank to pay fees owned)

As buyers and sellers exactly like you, nobody here is going to take your money any more than you take money off another member whose buyer did not pay