Paypal Seller Protection for Digital Items?

With all the problems I've heard about buyers doing charge-backs and claiming they never received an item, I was wondering how this applies to the digital world. I was thinking of selling digital items that would have to be downloaded through a link, but I was wondering if there was any way that I could track:

1. Who downloads an item
2. The IP address of the downloader

Or anything really..basically enough that in the case of a claim, I'd be able to win it. Does anyone know any ways/deal with selling digital goods and been hit with a chargeback?

Any help would be appreciated! Sorry if this is a little OT. Figured it would get the most views here

I've been slightly concerned about my etopps sales...

There is NO PROTECTION WHATSOEVER for digital items. Only tangible, physical items that can be shipped and tracked are eligible.

https://cms.paypal.com/us/cgi-bin/?cmd= ... ection_faq

"What types of transactions are covered?

All transactions for tangible goods that were paid for with PayPal are eligible for coverage if they meet the requirements for US sellers-except those processed through Virtual Terminal or PayPal Direct Payment. Read the PayPal User Agreement for our complete terms of coverage."

"Why doesn't Seller Protection cover deliveries made in person, or intangible goods (such as digital goods or services)?

One of the most important requirements for coverage under Seller Protection is proof of shipment or delivery. Since deliveries made in person and sales of intangible goods do not have verifiable shipping documentation, we cannot currently extend protection for these types of transactions."

So it does not matter if you have electronic proof of someone downloading a digital item, it's not a tangible item, so no coverage. This applies to Etopps as well, as I've read stories of people (on the etopps boards) selling high dollar cards get chargebacks that they automatically lost since in-port cards aren't considered tangible items.

I only use Cardtarget.com to sell etopps cards. I've sold about 40 cards and bought more than that without incident, except one time when someone didn't fund their account on one of my sales and it reversed (which is still better than the 8-10% NPB rate I got on ebay when I sold etopps there).

whats the digital item?
Ebay is trying to crack down on many of those types of auctions.