Debt Collection Dispute — eBay siding with buyer on false claim

Has anyone dealt with something like this? I'm not sure what my options are.

eBay siding with buyer on false claim. I've been dealing with this for about 13 months now and the situation isn't improving.

The amount being held/disputed is approximately $32,240. I have tried contacting their legal department 10 times with no resolution.

Do I have a strong case? What should my next steps be?

This happened to me too. Have you tried filing a complaint with the relevant agency? In my case they investigated and it got resolved without needing a lawyer.