Email delivery of iTunes gift cards on ebay? Is it possible to get funds without delivery confirmation?

[T-Mac]

I recently sold itunes gift cards valuing 45$ on ebay (sold for 39) and the buyer requested that i just send the itunes codes via email. However, ebay stated that "You can get your funds as quickly as 3 days after eBay confirms shipping delivery." I was wondering that if ebay did not receive physical shipping delivery confirmation, would they still give access to funds? Here is more information on ebay/paypal's policies https://cms.paypal.com/us/cgi-bin/?cmd=_render-content&content_ID=security/ebay_payments_learn_more