Yes, paypal requires a shipping tracking number and proof of delivery to find in your favor. Best thing to do is refuse delivery. Since you're past that point I'd try Craigslisting them locally for what you paid (or 20 or 30 more) and see if somebody bites quickly. If so, then tell the guy never mind and leave him awful feedback. At least you won't be out anything.

Or..... try the trade at a shop like the other person mentioned. Some shops are cool and will let you put up an ad or will tell anybody that comes in looking for that size that you have them. They know they'll get paid for mounting them up and that you'll buy something different from them. Performance shops and local tire shops are your best bet. You won't get that kind of treatment from a chain most likely.

A last option is a used vehicle lot. Specifically one that focuses on 4x4's. They may buy them for what you have into them because they know that nice wheels and tires like that will bump the value on the vehicle they are selling. One dealership buy me does nothing but buy crap at the auctions, stick expensive wheels on them and mark them up exponentially. This place does massive business too. Something about wheels makes some people stop noticing the rest of the vehicle!