Besides...how does the scam affect you? You sold your iPad so I take it like any normal person, you had the money in your account before shipping? If not, that was a really stupid mistake. If you have the money, what do you care if he claims he didn't receive it?
Of course it affects him: he could get his money held, he could be investigated, and could get a negative rating. Even if he really did send it, it doesn't mean that he couldn't be the fall guy.