Today, I made an offer on an item that had been relisted...all because the seller was daft enough to misplace the item in the first place. When I went to make on offer on said item last year, he accepted the first of three options that eBay had provided but this time round he didn't. I think that, when such offer options are provided by eBay (for example, £14, £15 or £16 for an item that is £17) then they should accept whichever option the buyer clicks on and not make a counter-offer.
If I had a psv badge for sale at £30 and enabled offers, then I would accept whichever offer option the seller clicked on because making a counteroffer could be putting them off.