I finally found the whole list given by a CS rep:

The following reasons for a cancelled transaction won't count against your seller performance:

◦Buyer purchased item by mistake or changed mind

◦Buyer is returning item for refund ◦You and buyer disagreed over terms

◦Buyer is unresponsive

◦Buyer's payment hasn't been received or hasn't cleared

◦Buyer requested shipment to an unconfirmed address

◦eBay notified you to cancel

◦Global Shipping Program order

Let us know if you have questions.

Regards, Jacklyn Mae M. eBay Customer Support

I'd be very suprised if others are getting defects for buyer changed mind, they might be accidently selecting the wrong option.

I agree about feedback and UPI case - you repeated exactly what I said.