Paypal Question(s): My First Claim Against Me as an Ebay Seller - Request Your Recommendations? Advi

The story...
From the previous thread link above, the buyer filed a claim against me via paypal in order to get his full money back for the boxes of cards. I have never dealt with a dispust as a seller in the paypal universe. I strongly feel I am in the right and do not wish to reimburse this guy a cent. First question...
Is there some sort of burden of proof the buyer has to provide in order to have paypal side with them? If so, what is the standard? Is it the same for the seller?
Since the issue has nothing to do with shipping, insurance, etc., I am wondering what I should say in my response. His claim is that the item I sold him is "not as described in the auction" because I "searched the packs prior to shipping, pulling all the low #ed packs out on purpose for my own gain." This is a completely untrue; however, I don't know where to begin in my statement in order to ensure this case sides with me. I figured I would say something to the effect of.....I did not search the packs; if the packs were searched, they would have been torn open or paper resealed; the buyer has no proof to his claim; the buyer is upset he did not pull a KGjr RC out of 2 boxes and wants me to pay for his poor luck; I did not guarantee a KGjr RC would be pulled; I have 100% + feedback with no cases ever filed against me; others who bought the packs provided + feedback and did not make similar claims; the buyer threatened me twice with neg feedback if I didn't make the situation up to him; this extortion is in violation of Ebay's policies; if the buyer did not like the item, he should not have opened the packs and requested a return; the end. Is this enough?
Any suggestions? Recommendations? Comments? Lessons Learned on what "not to say" or always "what to say?"
Meatloaf
From the previous thread link above, the buyer filed a claim against me via paypal in order to get his full money back for the boxes of cards. I have never dealt with a dispust as a seller in the paypal universe. I strongly feel I am in the right and do not wish to reimburse this guy a cent. First question...
Is there some sort of burden of proof the buyer has to provide in order to have paypal side with them? If so, what is the standard? Is it the same for the seller?
Since the issue has nothing to do with shipping, insurance, etc., I am wondering what I should say in my response. His claim is that the item I sold him is "not as described in the auction" because I "searched the packs prior to shipping, pulling all the low #ed packs out on purpose for my own gain." This is a completely untrue; however, I don't know where to begin in my statement in order to ensure this case sides with me. I figured I would say something to the effect of.....I did not search the packs; if the packs were searched, they would have been torn open or paper resealed; the buyer has no proof to his claim; the buyer is upset he did not pull a KGjr RC out of 2 boxes and wants me to pay for his poor luck; I did not guarantee a KGjr RC would be pulled; I have 100% + feedback with no cases ever filed against me; others who bought the packs provided + feedback and did not make similar claims; the buyer threatened me twice with neg feedback if I didn't make the situation up to him; this extortion is in violation of Ebay's policies; if the buyer did not like the item, he should not have opened the packs and requested a return; the end. Is this enough?
Any suggestions? Recommendations? Comments? Lessons Learned on what "not to say" or always "what to say?"
Meatloaf
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Bosox1976