Good idea in principle.

As long as you are 100% sure a buyer  genuinely didn't receive their parcel (which imo you can't) before treating them as a scammer/thief (lost parcel could have been left outside recipients house by delivery person & passerby stole it, postal worker could have nabbed it, it got delivered to a wrong address and that person kept it etc)

If a scammer uses the Ebay system to steal from us, then we are going to advise them, that we will be sending a written report with a stat dec to their local police station on what has ocurred. 

Can you do that? You don't have to lodge it in person?