As stated before, csx452 offered to drive up and collect the wheels. Instead, SW400 says that shipping was more than he thought. Why didnt he let csx452 know that? Because its not the truth. If he were an honest person, he would have done whatever it took to make it right immediately, even if he had to offer to meet halfway to deliver the wheels, or accept the offer to have csx452 come pick them up. He didnt find a solution because he didnt want to.
He says he will ship the wheels out. Make him provide a valid tracking number. I think its just more BS to buy him time. From what he has posted about making people mad, he is just a thoughtless punk that only cares about himself, so I doubt if he can be trusted to do the right thing. Probably has a nice little scam going where every time he needs a few bucks, he sells his wheels, collects the money, but never delivers. I hope he proves me wrong, but we'll see.
Wait a week, but in the meantime, be getting all of your paperwork, emails, canceled check, etc, in order to take to the authorities. I would go talk to your district magistrate and ask him how to handle the situation. I would also go to the State Police and discuss it with them. They may offer to make a courtesy call to the local police and ask them to pay SW400 a visit.