You can buy $100 eBay Gift Card for only $95 through PayPal Digital Giftcards. The gift card will be sent out with email delivery to the email address associated with your PayPal account.
There’s a limit of one per buyer and about 10,000 gift cards available.
You won’t earn any eBay Bucks when buying eBay gift cards, but you will get 5% if you pay with your Ink card through PayPal. Don’t forget about cashback portals, although it’s very YMMV on eBay gift cards.