The general case of buyer fraud is usually some organization which will order various items from vendors, say it never arrived and then ship it to a third party or flip it directly on ebay. Most of the people don't have an interest in whatever the item was. The group that sells them will then say they are having a great deal on XYZ items and then people looking for X get it without knowing it was basically stolen.
Now for larger manufacturers they can account for the 10-20% shrinkage that can occur, but small companies can be quickly wiped out by even a 1:100 buys shrinkage since they have higher margins and usually do not "account for it" in price. [EG richard needs to charge 10% more to cover the costs that will happen on the 1% he loses.]