If it was Simple Delivery, you were not involved in the postage - the buyer paid Ebay who provided an Evri label.
Tell the buyer they will have to pursue this with Ebay as there is nothing you can do.
The buyer has access to the tracking - if it shows delivery to somewhere other than their address, they may be able to make a claim through their payment provider or get proof of mis-delivery from Evri to take to Ebay.
"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)