Ebay should prohibit the selling of gift cards regardless of how they are obtained. I work at a retail company and know that when customers return items without a receipt they get a store credit. But with our company, we use plastic cards that don't say store credit but they say gift card. We have dishonest customers who steal for a living just to return items and get store credit to sell on Ebay.
I know that its probably a long shot just to get Ebay to understand this, but I thought I would try. Its hard enough having to return this merchandise and face these customers knowing full well what they are doing but not being able to do anything about it. It might help, maybe just a little, to cut off the selling on Ebay.