Ebay doesn't 'report cancellations', wrongly or otherwise. It is the seller who cancelled the transaction, and the seller who chose that option for the cancellation from the list shown to them. It sounds as if the seller is waiting on stock from a supplier in Poland. Due to the current restrictions, it's not surprising that he has no idea when stock will arrive. However, he should not be listing items which are not available. He should have chosen 'out of stock', which is the true reason for the cancellation, but one which would not have credited the selling fee back to his Ebay account (which 'buyer requested' has done). So contact Ebay to let them know that the seller has defraduded them of their listing fee, by wrongly claiming 'buyer requested cancellation'.
Sellers cannot list without a Paypal account (unless they're in Germany, which is not the case here). It's absolutely impossible. Perhaps you could explain what made you think that...?
@jmarham
