I sent five items to a buyer via Hermes which was delivered and signed for, the buyer they never rec

I sent five items to a buyer via Hermes signed for.

Hermes tracking states it was delivered and also signed for.

The buyer said they never received it.

eBay refunded the buyer £44 from my PayPal account, even though I provided tracking details.

eBay has Hermes adverts everywhere saying it is the best way for sellers to send their items to buyers.

can anyone explain to me me, what else I could have done please?

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Tracking shoud be added as soon as dispatched, if not I suspect that adding after a case has been opened is too late. That is what the original instructionssaid and I suspect it applies in this case.