That's actually false. The buyer can still file a claim and just say the item was inaccurate. Paypal will side 100% with the buyer no matter what the case is. I had a case where I sold a tablet to someone and five days after she received the item, she complained to me that the device didn't turn on until she plugged in the charger. Then she stated that the power drained really quickly and she had to plug it in again to turn it on. I basically responded by telling her that the device probably ran out of batteries on the way there and she needed to charge it boot it up. There was nothing faulty with the device. My guess is she just drained the batteries too quickly or left a power hungry app on. Regardless, I gave her the option for a full refund. I didn't hear anything from her for two weeks. Paypal had already done a chargeback since day 1 when she filed a claim. I couldn't find any contact emails on eBay or Paypal's end... I escalated the claim to eBay. Guess what? They sided with the buyer and gave her two extra weeks to return the item to me for a full refund, shipping covered by ME. At the end, she never did send it back because I guess she realized it was a user error, but oh how I love eBay/Paypal.
I guess it wasn't totally clear but I was referring specifically to digital/virtual items since they're often sold as is, not applicable of defects or "item not as described".