£135.
Ebay won't be adjusting for VAT through I.P addresses otherwise anyone using a VPN would be able to avoid it.
If the seller is not VAT registered then they can't deduct VAT from the sales price,
I assume this seller would be due to number of items and value sold.

If you do buy it VAT free you would still have to pay VAT at the point it enters the Netherlands, although only at the VAT rate there.
You would need to contact the Seller to get a VAT free price.
It may be that it would show VAT free at the time of purchase.

I buy parts from the U.S and when the delivery address is added, on most large seller sites, it calculates VAT and Import duty for the U.K.
This was before Brexit and still applies.
Some U.S states have local taxes, I've never had to pay that in over 20years of buying from there.

Under new UK VAT rules all goods sold for delivery to the U.K and under £135 must have VAT and Import duty charged, at the current U.K rates, at the point of sale in the country of sale.

I'll have to look at the rules for U.K sellers and VAT for non U.K sales.

And of course the same position applies to us in the U.k
Anything we buy from Europe should be VAT free, but then charged at the current U.K rate, usually by the seller as I stated above.
As a result of this there are thousands of E.U sellers who at the moment will no longer sell to U.K sellers as they aren't UK Vat registered or part of a scheme like World pay.