As you are so concerned

Naturally you tried to report it more than once (especially given yesterday was eBay' fiddle day' when nothing works

and contacted eBay as it asked you do so

And contacted the other seller to advise of this fraud 

No? 

Sorry, nothing I (or other members) can do as I doubt anyone has the proof of fraud, as you have it, you are the one that needs to provide it to eBay (and, as I say, make the other party aware)