Yea, this is the same play they've been doing for years. Buyers get a discount, thief gets 100% profit, and the actual retail vendor gets screwed.
They used to use Walmart a lot more, but since Walmart started dropping off direct from stores, there isn't tracking numbers. Most buyers just accept the product, but there is increased risk of damage/theft with grocery bags left on doorsteps, and some buyers were savvy enough to file item not received claims and steal from the scammers. It was a strategy shared on some unethical sites to get free things without going through the process to scam a store yourselves. It gives the deniability of saying "see, I bought this on eBay".