ebay problem
Tell him to contact the shipping company. Let me know that it shows it was delivered ( verify that the address is correct ). He should be able to see that it shows delivered with the tracking #.
Tell him he will have to take it up with eBay if the shipping company doesn't pan out. As long as you have your evidence that it was delivered ( the tracking # ), eBay wont award him his claim ( or at least, wont make you pay for it ).
RTom