Do not proceed with the sale as you are describing it.
Sell only to the owner of the Paypal account and only ship to the verified owner's account address. You sell to the account owner only and if the account owner wishes to pass the case on in a separate transaction, that is his or her business.
I would avoid this sale if I were you, there's always another buyer waiting in the wings somewhere else anyway. I avoid any transaction that even smacks of shenanigans--you will be the one on the losing end of that transaction unless it is totally legit. 500+ Ebay sales with 100% positive feedback have taught me to cross every T and dot every I or cancel the deal. It's a business transaction--you don't owe the buyer any favors--you're simply trying to sell a product with as few complications as possible.