I wouldn't accept the return either. To me, her response is bullying and I feel strongly that the Ebay community should not be a place where feedback is used as a veiled threat simply so people can escape their obligations. I would be willing to take this to Paypal if that is the route she chooses to pursue because she has revealed herself to be a somewhat aggressive and careless buyer. I understand the fear that you might lose, but I doubt you will and for me, that fear would come second to the overwhelming feeling that this woman is flouting every rule in the Ebay book about transactions and has zero insight into her effect on other people.