[NOLA MPx Fan]

"Reporting to ebay or paypal still need us solve the problem together ,right ? "

Riiiiight! ;-)
He wishes. Reporting definitely means one party or the other is not working together to solve the problem.

However...his post is something that will, unfortunately work sometimes in the dispute. By stating in his response (which I presume has also been sent to eBay/PAyPal) that he has offered you a replacement or compensation, he has a chance that the reviewer will see that and rule in his favor, regardless of the rest of the case. MAke darned sure you have documented everything in that same manner that has actually happened. And do it often, like in every email. That way your case is most likely to be seen, not his.

Respond to his assertions. "dont' want to ship back" I will gladly ship it back at your expense "dont' want to get compensate from me ?" I do want a refund as i ordered {specs} and received {specs}. As soon as a full refund including shipping has been processed, I will gladly return the item at your expense. And so forth.

I've unfortunately been on both sides of this kind of dispute: one with a bad seller and once with a buyer who was trying to scam me. In both cases, the above tactic, and proper grammar and spelling made my case stronger. Remain professional, stick to the facts, proofread, and you will prevail.