Left the following negative feedback:-

did not send item

Our Response:-

That's because you have not paid us yet. Please note we do not accept Paypal!

When we checked into the payment status of this item, it said that the buyer had sent us a payment via PayPal. "The buyer has paid with PayPal. Payment is pending."
If he had bothered to read any of the payment information pages we provide he would see that we do not accept PayPal.
It is surely the buyer's responsibility to ensure that the seller is paid, in accordance with the seller's stated payment preferences and terms. It follows that it is rather aggressive and insulting to post negative feedback about a seller when it is the buyer who is primarily at fault.
Some blame must rest on ebay's shoulders though, in that ebay tries to "push" PayPal, clearly because it makes an extra 3%, 5%, or perhaps more on every transaction. We believe that ebay structure their payments and listing forms in such a way that there is no option to show that a seller does not accept PayPal, although the opposite applies, there is an option to state positively that seller does accept PayPal. We belive this is a cynical and deliberate measure to pressurise all sellers into accepting PayPal and to channel all buyers into using PayPal as their default and preferred payment method. Ebay recently carried out a "survey", and its results are advertised under banners that confused buyers increase administration time and costs, and that buyers prefer to pay via PayPal. They have also banned sellers from passing on PayPal charges to buyers, thus unfairly penalising those buyers who choose to use a more seller friendly and less expensive payment option. Other buyers therefore subsidise PayPal buyers.