The winning bidder is a zero feedback bidder so yes he will say he was a deadbeat bidder and he will not be charged any fees and relist. More likely he will not report it as the money he will lose in this transaction is much less that the money he has made and will continue to make bidding up his items with fake accounts he creates. He has been able to push up the selling price of quite a few of his cars with these fake bidders. Too many non paying winners may get Ebays attention and that is why I don't think he will report it. Most likely he will make a second chance offer to the bidder that almost won the car and make a killing anyway.