EBay Obvious Fraud on Account - EBay Agreed - - But Still Not Returning Money Taken from PayPal, Internet

My complaint regards the response (lack of), poor service, and blatant lie by EBay after an obvious fraud on my account that they agree occurred.

Somebody hacked into an old sellers account of mine on EBay that hasn't been used in years, so long I had forgotten about it. They changed my email and password in December, incurred a minor dummy fee in February (apparently I have now learned is a very common way criminals "test" the account to see if they will be caught - - something observant fraud departments would always keep an eye out for), then sold a non-existent $3,500 guitar to a poor soul somewhere. THEN, they withdrew $106 out of my attached PayPal, even though the fraud flags were there. In addition, Ebay claims they have a dedicated fraud department, but had apparently also received a complaint from the person who bought the non-existent guitar. Somehow that also didnt raise their antennae to check into it.  How can this be?

I set out in my next actions to try to be an understanding person toward EBay and their withdrawal in error of my funds from PayPal due to the obvious fraud by a third party.  I immediately contacted EBay on April 1, figured out what had happened, the EBay rep agreed 100%, and said he was changing my email back for me as we spoke and was reimbursing my PayPal as we spoke.  A week later, no such thing.  The EBay representative lied on both counts.  He did NOT return my email to the correct email, making it still impossible for me to access my own account.  He did NOT reimburse my PayPal.  I called back and spoke to yet another rep, who assured me of the same thing.  I finally figured out how to get into my account myself - - without EBay help, might I add - - but still, even though I was assured again that it was being refunded, I STILL do NOT have my $106 returned.  !!!!!!!!!!!!!!!!!