eBay Certificates

Hey, I was wondering is it ethical to use my ebay certificate to a seller friend and they in turn paypal me the remaining balance (after ebay/paypal fees) - 10% commission fee?

No.

eBay still gets their fees.

With all due respect though, even if somehow you avoided fees by some method, I still wouldn’t call it immoral since it’s Feebay we are talking about here.