Could it be that...
the items being sold on eBay through resellers consist of the finished goods that APL sold off, and not inventory that e.Digital sold?
"At September 30, 2002, approximately $51,922 of
finished goods inventory was held at APL Direct Logistics' facilities. In the quarter ending December 31, 2002, APL drew down on $129,925 of the letter of credit and sold our inventory, with a value of $51,992"