eBay's policies are less clear now that their original, fully detailed buyer protection policy has been replaced with a much simplified version designed for online use. We have to almost forget our previous understanding of eBay's policies, and wait to see what now develops.
For example, a buyer posted here recently because a parcel had been stolen from the doorstep after delivery. We had never never - to my knowledge anyway - heard of eBay requiring the seller to refund the buyer. How could they, as the seller had fulfilled eBay's requirement to prove successful delivery and was not responsible for what happened afterwards. Yet the buyer in question reported back triumphantly to say that eBay had refunded them. Perhaps eBay is changing its stance now that, with simple delivery, eBay itself is responsible for issues in delivery. (And buyers actually pay for this protection.)
Your own experience seems to suggest that they are still inflexible over disputed deliveries. eBay's current policy states that "If the seller can't provide proof of delivery to the address in the Order details or proof you collected your order, we'll issue a refund", which sounds reassuring. In reality, tracking records are sometimes incorrect but eBay has customarily taken them as gospel - even refusing to accept the buyer's word - as in your case - that the photo provided as proof of delivery isn't even their home! eBay even treated attempted delivery as being successfully delivered - even though it wasn't delivered!
All I can suggest is that you continue to try to appeal the case, if necessary contact customer support. If possible first look for any proofs you can find to show that it was not correctly delivered. eBay will place the onus on you to prove this - but your own word probably won't count as proof. Good luck anyway!
