Thanks all. Just got a nasty phone call from the guy - scope got there in about 5 days via USPS priority mail from Oregon to BC. He's pissed that I declared the actual value of the scope ($2495) as he had to pay $300 in tax. I told him that if he'd have trusted me on the paypal gift (we talked on the phone twice, he knew I was trustworthy from my perfect feedback) then I might have checked "gift" for him, but otherwise I wasn't willing to take the risk for a guy who wasn't willing to do the same for me. He said he's going to get me "kicked off eBay". I wished him the best of luck.

$300 is kind of steep - I feel for the guy, but feel like I did the right thing.