I have had an open claim on PayPal outstanding from Apr 2006, yes 2006! Another one from a few months back, and well we all know how PayPal works!
I met with a PayPal CSR at eBay Live and talked to him about my frustrations and I showed him the two claims I had. Both were me as a buyer and both for non-receipt of items.
The first one from Apr 2006 they only gave a partial refund as the seller cleared out his account and has never used it again, nice eh? So... I was only issued a partial refund.
The second one showed the item as delivered to Lindsay, Ontario, that's it! Not to my house, just my town and it never was delivered, however, paypal said at the time, yupp, that's all they need to close the account, and I'm like WTF?!!?
So... after venting at this poor PayPal CSR, take a look at what happened (sad that I had to drive for 10 hours oneway and to eBay Live to clear this up, but it worked):

http://pages.ebay.ca/theme/mystoryarchive/sean.html