People sell stuff they havent got in thier grubbies all the time on Ebay... see it all the time with latest STERN releases via agents or containers arriving in 1 month or so. There is no difference with this listing.
If youre inclined to report this guy to Ebay then make sure you report the ads for the next Stern release that hasnt yet come in the country also.... or the guy that has a machine in USA on a boat that hasnt arrived yet.
In all honesty, why you would report someone to Ebay is beyond me... he's paid his deposit and if he hopes to make a profit on it then good luck to him.

When you buy a machine via AMD or even a WOZ via Bumper.. do you not pay a deposit BEFORE they have the machine in their hands? Do they ( the agents) then make a profit on the final price?