If this guy is scamming you, what is he after? Surely he doesn't expect to keep the wheels and his money?
EDIT: Oh, just realized that if it's a scam, he would send you back his damaged wheels in exchange for his money, while keeping your good wheels. Screw him, there's no way your wheels could have gone from your pics to his pics, unless the shipper really screwed up. Tell him to make an insurance claim. He'll still be scamming someone, but at least it won't be you.
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