Tracking Number to wrong address - possible scammer - please heli

[minerva234]

I purchased a $620 item.  A few days later checked the tracking number, said it was delivered to my Zipcode.  Never received the item.  Called FedEx, who won't tell me to what address the item was delivered but did tell me the name of the company and the name of the person who signed for it.

The company and person who signed for it are NOT what my eBay account is registered for address or owner. 

I reported this to eBay who immediately closed the case in favor of the seller because the tracking number showed it was delivered.  I told eBay the shipping label was not purchased through eBay.  I told eBay that the item I purchased was shipped to some medical/healthcare company in this area, and signed for at that location.  eBay completely ignored everything, did not check with FedEx and simply said "case closed" because the tracking number the seller inserted into my purchase said it was delivered.

I appealed this decision - this is ridiculous, only to be told I need to file a police report.  

A simple investigation into the shipping address should show the error and I should be refunded for the item that was not sent to me and which I never recieved.

What is going on?