Again, you and I will simply have to agree to disagree.
When listing an item, eBay gives 5 choices: New, Open Box, Manufacturer Refurbished, Seller Refurbished, Used, or "For Parts/Not Working" Of the 5 choices, "New" seemed the best selection, since the item itself was new. Used, not working, and refurbished certainly were not applicable. I suppose "open box" may have been an option, except, as I indicated, I was selling the item itself and nothing else that normally comes in the box, because it had all been discarded. If you want to get "technical" by the description eBay provides when listing an item, none of their "Condition" selections are applicable to my listing.
Undoubtedly had I selected "Open Box" the buyer would have likewise complained because the definition of "open box" says "the item includes original accessories".
Had the buyer read the item description, he wouldn't have purchased the item in the first place, if he was indeed looking for an item in a retail box. Instead, it was clear he didn't read the description of the item, instead, relied on the eBay list and pre-filled-in-data and thought he was getting a $100-retail item for $24.95 brand new a the box.
However, this is getting off topic, which is, Paypal's policy, not eBay's.