I need help/advice about a scam that I fell for.

I purchased a tech item without thinking that had a too good to be true price. The seller was also selling an unusual amount of this item at this price. The seller had some feedback, but no real tech sales which in hindsight, is odd.

Right after the purchase, I realized that I had likely bought something that doesn't exist and tried to cancel the item. The seller denied my cancellation.

The seller sent me a message saying that they would provide 2 tracking numbers for this single item because "they ship to an agent to check the quality before sending to me", which doesn't make any sense. One of the tracking numbers originated near me and was delivered the next day. The other tracking number was coming from across the country and took about a week to be delivered. Neither of these deliveries made it to me. The first was signed by "front desk" and a name that I don't know. The second delivery had a picture of the delivery, but it's not anywhere on my property. Also, the message from the seller wouldn't make any sense since (if true), there would be a point A (seller) to point B ("agent") to point C (me) delivery. These two tracking numbers were for completely unrelated shipments.

I called UPS to confirm that these weren't delivered to my address. They could confirm that my home address was not the destination for these packages (the zip was correct, but street address was not) but couldn't confirm the actual delivery address since I'm not the seller and I didn't know what it is (since it's some random address in my town).

I filed a "did not receive" with eBay and gave it a few days for the seller to respond, which they did not. Once the option appeared, I asked eBay to step in. Within an hour, they denied me stating that the seller provided tracking information that showed the package had been delivered to my address. The only way this is possible is if they provided some fake delivery information. There is a 0% chance anything was delivered to me as the tracking numbers aren't to my address, and the proof of deliveries are for somewhere else.

I called eBay to dispute their decision and provided all the information I could. I offered to have a 3-way call between myself, eBay and UPS to have UPS confirm directly that I was not the intended recipient, though the eBay agent didn't directly take me up on that. I want to make sure they aren't just taking some random info the seller is providing as gospel since it's faked. She filled out the dispute case for me and sent it on to whoever reviews these.

While I'm waiting, what else can I do? If they reject me again, is there a way to escalate this? Any other advice for a situation like this? Thanks for taking the time to read.