Not sure if scam – need reply/help ASAP

Description

I received an email that appears legit. It addresses me by my first and last name. This is what it says: We hereby give you assurance regarding the transaction between you and the buyer of your item on eBay and we hereby notify you that the total funds of $530.00 has been deducted from the buyer’s account and will be fully cleared into your account as soon as we receive scratched picture of the Steam Wallet Gift Cards $400.00 from you for verification on the authenticity of the cards. We hope to hear back from you soon and sorry for all inconveniences. Note: This buyer has completed the transaction with PayPal, to this effect he/she has no right to withdraw or claim his money back. The email states has on the left: paypal (entire name logo) an ebay company. After this message, I have the shipping address of his cousin listed down. So the story is that I am selling a ps4 game on ebay for $40 with free shipping (non-auction – buy at stated price or best offer) and this notification pops up telling me to text the guy (he made a best offer of $50). We have been texting back and forth the whole day. He wants me to send the product to his cousin as a surprise present for her birthday along with $400 worth of steam cards. He offered to pay $400 for the steam cards, $50 for the game, $50 for shipping, and $30 for gas/inconvenience. He also stated that he is in a COVID isolation centre” and had tested positive for it. Now I have to scratch the back of the card(s) and reveal the code and email it to paypal in order to make sure the product is authentic so that I can receive the payment. Does paypal do that? Here is the thing: the money that is waiting for me is not showing up on my recent activity. I am not paypal savvy and I was wondering if this was legit or not. Has anyone gone through something similar? Solved! Go to Solution.”