"Buyer needs to file a claim with Paypal SNAD or do a credit card chargeback. I've seen them side with the buyer for 1/1000% of the evidence that the buyer currently has in his possession.
Seller has no intention of doing a refund out of just plain morals and ethics, so buyer is gonna have to channel the many other avenues that buyers have these days. Paypal. Credit card chargeback."