New EBay Scam, New to me anyway.

So someone sells an item at auction and doesn't get a bidding war and it goes for cheap. Seller is not happy, so they create a ebay shipping label with a USPS tracking number. Seller never takes the item to the post office, buyer complains about never getting the item, so seller refunds money saying item got lost. Nothing you can do.
Why bother going through the trouble of providing a tracking number. Why not just say I sent it regular parcel post. No tracking numbers there.