No, see your missing the point - If this arguing continues the thread will be locked.
The rims were advertised as new.
The buyer agreed to purchase them based on this fact.
The buyer received the rims and they were clearly not new, and had sustained some damage.
How much or how little damage each rim has is completely irrelevant, the wheels arent new.
End of story, now for the last time, keep your nose of this and get your buddy who actually advertised the wheels to come in here and answer for whats happened.