When you filed a complaint, what was the reason you chose for your complaint? I would think if you filed it as seller sent wrong item that it would be under the ebay protection plan since he technically did send you a Walmart gift card instead of an Academy one.
Gift Cards aren't mentioned on Ebay's Buyer Protection page. I think they are covered. Did you file the dispute online?
First did you check his feedback? Always start with the feedback and look at past items he has successfully sold on ebay with a good rating.