"eBay has been contacted, agreed and are PUNNISHING them for their fake and false claims"

I find that very hard to believe as eBay usually pretends there are no fake tracking scams.

If eBay were trying to help you , they'd have advised you to open a dispute.

But if you  DID open  an "item not received" dispute  through eBay's Money Back Guarantee  and it was closed in the seller's scammer's favour because the scammer then provided FAKE TRACKING  SCAM details which  showed the item as delivered, you need to appeal the decision IMMEDIATELY..

You may need to contact eBay through social media.

https://twitter.com/askebay

https://www.facebook.com/ebay

https://www.instagram.com/ebayforsellers/

If that fails and you paid by Paypal, open a claim and point out it's a FAKE TRACKING SCAM.

Likewise if , as a last resort,  you try a chargeback through your bank