>>10214214Wrong. They can't force you to accept returns, but they can force you to refund AND let the buyer keep the item, which is exactly what they do if you tell them "No I won't accept a return."
If you deny the return and the buyer claims SNAD then they get to keep the item AND they get a refund and you don't get anything. You don't really get a choice. Not sure why you think otherwise when it's right there in the "Money Back Guarantee" page.
https://www.ebay.com/help/policies/ebay-money-back-guarantee-policy/ebay-money-back-guarantee-policy?id=4210#requirements 