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Nothing has changed - buyers may still get back their money if the item is not delivered (always ship with delivery confirmation if you care about protecting your payment), or not as described.
Realistically, Ebay won't step up for the buyer unless the item is "significantly" not as described, but in general this program is biased for the buyer.
As long as the buyer pays via Ebay Checkout, this money back guarantee applies except for
• Motors Vehicles (which are covered under the eBay Vehicle Protection Program)
• Real Estate
• Websites & Businesses for Sale
• Classified ads and services
• Some business equipment categories that may be covered by the eBay Business Equipment Purchase Protection