I think the ebay rule that complaints of non-delivery have to be made within 60 days (of what I'm not sure) is a bit of a bugger, but surely the police may compel ebay to provide personal details of the seller if fraud is alleged - and it looks as if there was a fraud since the seller has disappeared lock stock and barrel from the publicly accessible ebay records.

I would point out that an originator of goods can be liable if another passes them off, if the originator "put an engine of fraud into circulation".