Reply with the date he received it based on your shipping company, tell him that the 30day grace period is over, tell him that the transmission is in the exact same condition as the listing stated and that you cannot help him.
Do not tell him where you got the transmission or say you "think" anything. State factually that the transmission works perfectly and was in mint condition when shipped. Advise him to refer to his mechanic for any issues with the transmission.
BE BRIEF, DO NOT APOLOGIZE OR OFFER ANY SIGNS OF GUILT. I've been an ebay seller for two years, some of that time was at quickdrop and yousell it. If you send the above he will have no legal recourse, or a very weak legal recourse.