Photographic evidence means nothing and neither does the tracking number on a red or ordinary express satchel.

This also used to be my belief, being on the end of a missing parcel my self as a buyer I filed an INR after about 2 weeks and PP found in my favor. The next day the decision was reversed as the seller had provided a photo of the parcel addressed to me, along with a receipt which simply had my postcode on it as proof of lodgement. I was out of Pocket $125, no item and Pay pal sided with the buyer and I lost. I fought it and a week later I still lost.

From memory, proof of lodgement is all a seller needs with PP to defend an INR case under $200 from memory unless that $$ figure has recently changed. They called it reasonable proof that the seller had successfully carried out their duties.

An over the counter lodgement with tracking, and then proof  that that tracking number matches the correct address on the parcel, in most cases PP will side with the seller.