It's now called "Report Fraud" as - previously - they never took any action. 

All that can really be said is that to have any possibility of a refund through eBay you seem to have to have reported to RF.   

I doubt eBay will take any action against the buyer and they certainly will not tell you.

How much is involved?  The problem overall is that in most cases it is impossible to "prove" [to the criminal standard - beyond reasonable doubt] what happened. 

@ronteal