I would contact USPS and report this to them and tell the buyer that they need to call the local police and report this since they are claiming they never received it which means a felony has been committed, I would also ask for the police information from the buyer and what officer he/she reported this to and contact the officer to confirm this.
If they are honest they will call the cops and give you the info, if they are lying they will BS you.
I would also make sure I kept all communication to/from them and only speak to them via email.
$0.02
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