I don't see a problem myself. ebay fees are getting higher all the time, and unless you work for ebay, then it doesn't affect the purchaser. if the seller can't get creative, then the cost is added to the price, plus some to cover the fees they take and is reflected back to the buyer. it's all about greed. so why report someone for something as trivial. we are all smart enough to do the math and add shipping charges to purchase price and see if it's what we want to spend.
in business, we write things off all the time to beat the tax man. we claim dinners, purchases etc etc etc, and you can't tell me every business is fully legitimate in their claims on these or the gov't wouldn't be auditing. gov't just goes one step further to make sure they get their slice of the pie... ebay relies more on whistle blowers. not to mention they also get their 3% fees as well on paypal purchases... just for running a website