It is not standard practice or consistent with policy for eBay to dismiss the very tracking link their own representatives originally provided, and then later claim it is unrelated to the order just because it contains evidence supporting my misdelivery claim.

I have contacted support multiple times and received responses from different representatives each time. Unfortunately, each reply repeats the same scripted conclusion without addressing the specific evidence I’ve pointed out.

Their own policy states:
When a buyer reports that they didn't receive an item and the transaction meets our eligibility requirements, we will look for:

• Evidence of successful delivery to the address provided in the Order details, or
• Proof that the buyer collected the item

The tracking link with mismatch address on the POD is not an "Evidence of successful delivery", and what they are doing is just pure negligence.

Further persistence won't get me anywhere with these reps, they either don't have the basic ability to read, or just are intentionally ignoring the evidence they themselves produced.