@ghasley You are right. All you have to do is keep your paypal transaction receipt for the item when purchased and the item when sold. It's still a pain in the a&&, but doable.
So the guy came through on his offer. I plan to have a phone conversation with him, but I feel a little better after googling his name and finding him on Linkedin with the same city and town as his shipping address. Unless someone's identity has been hacked, he's a pretty legitimate businessman.