It doesn't matter if the seller didn't offer tracking or insurance. One of the dirty little secrets of eBay is that shipping insurance is actually for the protection of the sender. The seller is legally responsible for delivering the items sold. It doesn't matter if it is a little old lady selling on eBay or a large company with their own website.
If the seller cannot afford to eat the cost of a lost item and the buyer didn't pay for the insurance, then the seller needs to make the determination to pay for insurance themselves or not.
If you paid with PayPal, you are probably covered under buyer protection. File a claim. If you paid with your credit card, then file a claim with them as a second choice.
And yes, leave a negative.
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