I hate to be cynical, but I have heard of situations where eBay sellers string things along with E-mail discussions, promises to ship, etc and suddenly it's past the 60-day deadline, so the buyer gets nothing. That's why it needs to be resolved ASAP.
Good news is if you use Pay Pal, they give you 90 days to open a case, so even if you miss the 60 day ebay window, you can still file with Pay Pal.