I owe paypal money thanks to someone and there is no way I can pay it right now. it's around 8$ could I just abandone the account and forget about it?

I also got a paypal dispute and they are threatening to "esculate" it when they have no proof and their story has many holes in it. Could they do anything legal?

Also, if I payed for some ebay crap BEFORE all of this happened would they get the money or would it be retracted as soon as the dispute came in to play?