Masb99 is correct. There is a fundamental flaw in the entire DSR system.
It's nice to FINALLY see eBay working towards fixing a huge miscarriage of justice; however, the fact still remains, when a seller charges actual shipping, or less, it's not the seller's fault if shipping is too high. Same is true when a seller ships within a couple days, and the shipping service takes 21 days to get a package to the buyer. <p>
And of course, as Masb99 said, the entire DSR system is designed to discriminate against smaller sellers. Sure, your Buy.com's, Walmarts, and multi-billion dollar a day corporations can afford to offer free shipping on packages, because they receive mega discounts on shipping, and because what they lose in dollars per sale, they make back up in volume sales. Eg., a mega corporation can afford to offer Free shipping on a product they make only $2 on, if they sell 2 billion $2 profit items in a day.
No, eBay needs to return to it's original purpose, and that is "creating a level playing field", meaning, all are charged the same, all have the same advantages or disadvantages, regardless how much you sell.