Wow... Lot's of unnecessary drama and redundancy in this thread. I would think a dozen posts would have more than sealed the deal here.
Ebay's rules are crystal clear, and a refund was issued. I don't like the TPGs either, but this matter is cut and dried. If you don't mind the over-grading, just do the deal with Greg Morris off-line. You'll probably avoid paying sales tax, and he will avoid the eBay fees. A win-win.