The way I see it is this: There's 3 types of people in this world. Those who can do basic math, and those who can't.
In all seriousness, 'net to me' implies a couple of things: The seller is too lazy or incompetent to add PayPal fees, shipping, insurance, etc... into his ad, that they're all too happy to violate PayPal's TOS if you're willing to go via the "gift" option, or maybe they're naïve enough to think that I'll jump on their item because the price "before fees" looks so much more appealing than the price "after fees".
My opinion? Sellers should NEVER use or allow gift option, they should insure the package unless THEY are willing to eat it if lost, and they need to list UP FRONT the price they need the buyer to pay. Whether they need the price to cover shipping and/or insurance, included taxes, fees, or whatever, I don't care. I just want to know the final price, and I shouldn't have to come up with it for you.
You're the seller. That's YOUR job.