I've been trying to buy an Adobe program on eBay, but have given up. However, I need advice on how to clean up the latest mess. Seller advertised NIB/factory sealed. I paid immediately through PayPal. A few days later, seller emailed that his distributor did not have NIB available, but had "new full seal retail versions out of the box." He asked what I wanted to do. I was concerned about the software and elected to cancel, an option he had given me. He filed mutual withdrawal with eBay, which I expected. However, in the Dispute Console, this message is shown:
"An Unpaid Item dispute has been opened for the following item:... Reason given for Unpaid Item: We have both agreed not to complete the transaction. Buyer actions reported by seller: The buyer did not want item."
Does this have any repercussions for me if I agree, since it is listed as unpaid item dispute? Also, I am still waiting on refund.
Thanks for any advice.

No impact on you. If you want to be easy on the seller, agree to mutual withdrawl. If you want to be tough, file for seller non-performance.

FYI, I would get the money first before I agree with the mutual. Tell him you want the money back first and then you will be happy to do the mutual agreement.

Since he didn't sell you what was described, he needs to refund. Period. The dispute is secondary and is a result of HIS non-performance, not yours.