Your allowed to add digital items to down load but ebay are not protecting you with that item.
So if a user said the item was not what i wanted or thort to be , a instant money will be withdrew from you.
What happens ,a user got 90 days to put a complaint about a sold item , if a complaint get loged ,your account get flagged ,and the amount of cash needed get put on hold , then that money is sent to the buyer, becouse digital goods as a download are not protected.
If there no cash in your ebay account or paypal account then your account goes on a 180 day hold , only incomming can happen no releae of cash , then ebay send it to paypal collection team ,thay ring you to get the cash back, if the cash is not paid back then the bay lift are sent in, if the bay lift dint get the cash then the heigh court collection is sent in ,if they wont get the cash ,then the court summons you into court, if that dont have no joy, then a arrest made for you.
So what can happen but your choice. , you can order everthink downloadable on ebay digital, and claim everyone back if you really wanted to.
So the same works as a business so digital downloads are risky business
Be warned