I came across this same scam while shopping for a tractor this summer. In my case it was a New Holland TC-35 for $6,000 or $7000, with a loader and 260 hours. I thought that they must have forgot to put a "1" in front of number, but felt it was worth inquiring. I said I was interested in the tractor and received a reply that the lady's husband had died and she just wanted to get rid of it. I then asked if I could take a look at it, since it was listed on Cleveland, Ohio Craig's List I expected it to be in northern Ohio. She, or whatever "it" was then replied saying the tractor was at an Ebay shipping facility in Atlanta Georgia and that the sale would go through Ebay for my protection. She went on to say that if, after receiving the tractor, I wasn't satisfied, it could be returned at her expense.
Being a natural skeptic, and believing in the saying "if it sounds too good to be true, it probably is", I did some internet searching for Ebay shipping centers. Guess what? There are none! I did find a site where they gave an example of a scam using the exact same wording but for a car instead of a tractor. I thought I would call this person's bluff and responded that I would be traveling on business that week and would be in Atlanta and could look at the tractor. Just give me an address and I'll look at it. I never heard another thing from this person.
It is definitely a scam, but it's fun to pull their chain if you know it going in.
Tom