You can make it so no refunds or returns
Doesn't apply to significantly not as described. Buyers can still file a SNAS dispute, and some make up BS for this.
Just about the only time the seller may win the dispute is if the buyer disputes to something that is indeed described in the listing by the seller. For example, the seller lists it as camera not working and the buyer tries to dispute it as camera not working, ebay will side with the seller.