You do know that eBay prohibits passing on the fee that paypal sticks you with, yes? Take a look at http://pages.ebay.com/help/community/png-list.html and scroll down to "Payment Surcharges". Sucks, but what can you do. I use Paypal too, but I wonder for how much longer.
You are right that some of the ones starting at $400 don't sell, but I've only been looking at the actual closing prices for them. They've crested, and are now down to around $300 again. Interestingly, the hacked vs. ready-to-hack offerings don't significantly differ in price, and the extra options (CF cards, keyboards, CD-R's of the hackyourepods site, etc) don't seem to add enough to the price to pay for themselves. You'll do better selling the CF separately (as it seems you've done -- or else you're keeping it).