Despite the fact that the seller(s?) has/have been reported a number of times, don't you think that eBay, at a minimum, would have temporarily locked their accounts or shut down their auctions? PayPal has a tendency to shoot first and ask questions later like a bunch of paranoid Gestapo agents; I've only seen eBay do it once personally, but I wouldn't put it past them.
That being said, is it really that far fetched that the guy is just stupid or something? Or maybe that he has capital to blow in order to inflate his feedback aggressively in a hurry for some other possibly nefarious purpose? Heck, maybe he's just trying to inflate the revenue of his company while taking losses in order to push past a certain plateau for whatever purpose... I'll scan the "Newegg" invoice once I get it and post it here, to look for discrepancies. Maybe he's just faking the NE paperwork too, to help posture himself and his accounts quickly?
Either way, I've got my two on the way. I'm more than happy to (anonymously) contact HIS once I've got the serial numbers to see if they "fell off a truck" somewhere. PayPal and eBay for that matter too - I'm a Premier member, that should give me a little sway in terms of getting a refund.