As advised, if you post an item using Simple Delivery, and the buyer reports the item was damaged in transit by opening a case directly with Ebay, then Ebay refund the buyer and tell them to keep the item.
The buyer's payment is still passed on 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)