Hadn't thought of it like that,
Although there is never anything on ebay saying that VAT needs to be payed on top of the final auction price.
The whole thing with tax and vat is an interesting dilemma, it would certainly make the unit slightly cheaper for others.
I remember when I was in NY a while ago, I went shopping and had my passport with me, but was still charged sales tax, I guess I was supposed to claim it back at the airport, but to be honest I couldn't be bothered.
Have a look here for the ebay VAT info, it says that sellers are responsible for the VAT on the items they sell and the fees they pay ebay.
Ebay VAT FAQ, have a look at question 5.
Not too sure what this means for all non-eu persons, sorry.