When you send items using Simple Delivery, if the buyer opens a case because the item is damaged in transit, Ebay deal with the case.
They refund the buyer who does not need to return the item and release the buyer's payment to you.
"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)