eBay cancellation page encourages defects

There has been a lot of discussion on here about the correct way to cancel a transaction by sending the cancellation request first and then refunding to avoid a defect but on eBay’s own cancellation page it says to refund the buyer before sending the cancellation request:

 

Before you cancel a transaction:
  1. Make sure your buyer has already agreed to cancel the transaction. If your buyer doesn’t accept your cancellation request, you won’t receive a final value fee credit.
  2. If the buyer has already paid, send a refund. We advise buyers to only accept cancellation requests if they have already received a refund.

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