why do people keep repeating that mantra?

last time the link worked for some. others it didn't.   

I received the offer on 2 id's but not on the 3rd.  Signed in with 3rd id went to 'All Selling' and the offer came up at the top of the page.  Accepted of course.  Maybe that is all that you need to do to get the offer.

Because ebay have now fixed the loophole by the look of it. If the links work for you good but they are not working for the majority of people if they are posted on the forums.

and we all know that everything always works perfectly all the time on ebay.

I had my 10000 listings

Me too. And I used nearly 300 of them. Plus the 200 the week before/.My listing fees are way down this month. I've only paid for 2 days so far.

Maybe that's why none of my IDs got the 100.