Yes, I do admit I was also a little suss on the wording of 'stealing report' but then he is located in rural WA so maybe that's normal speak in those parts. 

On looking at the buyers FB there are no issues at all in regards to evidence of INR or INAD, all perfect feedback given to sellers thus far. I am not sure what to make of it but a quick google of name does suggest the buyer certainly has some involvement with the Police force but not entirely clear (mainly liking twitter posts etc). The value of the item was $109 so not a biggie but just not sure how eBay treat these kind of cases? I have SOD and tracking on all my items and generally insure up to the value.