I've dealt with him and luckily didn't have any issues.....but my question is: how does someone that has 13,000+ positive feedbacks NOT use delivery confirmation and luck out that many times with stuff being delivered? If the case were taken to Paypal---he would have nothing to back himself up with.
You can forward his nasty email straight to Ebay with the headers and everything...I would bet he'd be suspended shortly thereafter. Its under abuse or something like that.
Sorry you had to go through this.