The feedback is most suspicious. So many people who did business with him before have gone out of business a long time ago.
Methinks he started that account and did some honest transactions, then waited to scam lots of people in one shot.
But that said, how does he hope to get away with a scam? Isn't Ebay and paypal really good at catching and refunding? Or is he basically hoping to get a bunch of credit card numbers and addresses for future scams, so he doesn't care if this scam is defeated?