Shouldn't the item be shipped to dispute resolution (or their agents). On confirmation of the ID of the item (eg IMEI match or serial number or whatever) they can asses the item against the description.

If the item matches then return to the complainant (buyer) at the buyer's cost + add a service charge. Seller keeps all their money. Buyer's account marked for fraud watch.

If the item doesn't match then refund the buyer with a chargeback, return item to seller at the seller's cost + add a service charge. Seller loses their money. Seller's account marked for fraud watch; selling fees increased.

Items not paid to be returned can be sold on to help cover admin costs for items that buyer's or sellers do not want returning.

Note that in the OP ebay claim to have assessed that the items didn't match the description and so buyer protection is invalidated. But they haven't checked and so are defrauding the seller in respect to this claim.

It's easier to find a seller to trust than a buyer to trust.

Edit for accuracy: It's easier to verify the trustworthiness of a seller than that of a buyer.