We have done this to death. It has now been done to death for over six months on these forums in multiple threads. You are the ONLY poster who is sticking to your totally untenable pronouncements.

There have been posts from eBay employees, HMRC employees, acknowledged experts, and 100% dependable eBay members, many quoting precise statements from relevant authorities (including screenshots), none of whom have advocated your ridiculous over-abundance of caution (to put it mildly).

Could it be that you are right, and everyone else is wrong???  

No.