Doing the right thing isn't right
It doesn't matter if you do the right thing as a seller on eBay, you will most likely still end up with defects.
Don't think that just because you refund your buyer if their parcel goes missing that eBay will remove the defect. They won't if you send without tracking. I have also been informed that if you send a replacement with tracking they won't either. Good sellers that replace or refund end up with the same defects as sellers that don't address missing parcel problems.
It's very difficult dealing with customer support when they tell you 'we appreciate your understanding' on this matter even when you tell them you don't understand
Defects don't achieve their objective
eBay thinks that this policy will coerce and intimidate sellers to default to tracking for everything, which will be more efficient for buyers thus preventing buyers from leaving. The truth is that this is not practical for all items, letters to begin with and Australia Post airmail are not trackable, this is no fault of the seller.
I wonder who thinks up these silly ideas?
Punishing sellers who don't actually do the deliveries and promptly refund buyers when their parcel goes astray, it can't be someone familiar with customer service.
Hopefully sooner rather than later eBay will address this serious flaw in their policy.