If you ship whatever it is you'll be protected from item not received cases, for sure. Doesn't mean you're protected from item not as described cases and listing takedowns though.
Has anyone here tried shipping a very cheap physical item just to get a valid tracking number for a sale that would otherwise be delivered digitally?
I'm curious whether this actually works in practice and whether eBay accepts it, or if it causes problems later with seller protection or disputes.
I'm looking for experiences from people who have actually done it or know how eBay handles these situations.
If it becomes a case, when eBay steps in they will thoroughly take a look at what your actually selling. Once they determine it's a digital good, they will put 2 and 2 together and in an item received not as described / goods different to what was received, they will side with the buyer.
He'd win an item not received case as long as the item is sent with tracking. It's in the seller protection terms.
That would probably be the least of his worries though. They really don't like digital items.
Yep, I steer totally clear from digital goods.
I used to sell them in the past.. Didn't have any complaints from my buyers but eBay still flagged the acc and gave me a warning on selling digital products and prohibited my listing.
So many other things to sell, don't bother with digital is my best advice.
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Selling digital as physical 
