Based on the presale prices, these chips cost $104.95. Let's call that $110 after shipping.
The seller opens with $160, but it is an open auction so maybe he gets more (I doubt it since the full sale is coming soon and the prices aren't likely to rise so much). Maybe ebay/paypal gets 15%, or $24. Shipping looks like it covers the cost of a medium flat rate box but little more. IF the auction sells, the guy makes $26 to cover the time and effort. And there is always the chance the auction just dies unsold. The full sale can't be more than a few weeks off and it might end up being the case that people can get this price or better from The Chip Room.
Maybe the chipper could have gotten more value in the form of good will by selling them on here for $110 + shipping? I would have gone this route myself, except I didn't buy the presale and if I had, the chips would still be sitting in my house getting ready for action in an August game and not for sale on ebay.