Rolling eBay GC to eBay GC has been dead for weeks
It's still possible to roll with eBay GC purchased before 3/8/2016, but not after.
See these topics:
Can we no longer purchase Ebay gift cards with Ebay gift cards?
[PSA] You can no longer roll over eBay Gift cards
also relevant - no more 5% redcard discount for gift cards at Target, see topic: PSA: 5% Target loophole on buying giftcards is OVER
No way to track eBay GC spending any more since 3/8/2016 unless you do it yourself.