Opinion only, I think that the buyer of the first and second units were the same person and gave the same Washington address to both Audiogon and PayPal so theoretically neither of them has done anything but correctly follow directions as set up on their respective systems.
Tat needs to contact PayPal and show proof of delivery of the second equalizer to the address, explain how both equalizers were sold to the same address on everyone's records, and not let PayPal claw back his payment.