What does the tracking show?
Is there a photo or GPS?
Have you checked around your property and asked neighbours etc.?
If tracking shows delivery to the address you used at checkout, Ebay accept it and close the case.
"There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true.”
Søren Kierkegaard, Danish philosopher (1813 - 1855)