Forget how you may feel personally, what do Ebay rules say about ending any auction early, for whatever reason(s)? I believe when you sign up to use Ebay, especially as a seller, you agree to abide by and follow their rules. I'd start there first in regard to what one may think about ending an auction early to sell to someone else.
Otherwise, I'd say to follow the only truly necessary rule that if everyone followed, the world would be a so much nicer and better place for all......the Golden Rule. If you wouldn't be happy that someone closed an auction on you that you had placed a bid on already, then you probably shouldn't do the same to someone else if you're now in the auction seller position . And if you say okay, but in that case let me also first contact the person who had already bid on my auction item to see if they'd be willing to go even higher than what the person now asking me to end my auction early has now offered, I'd say go back to my first paragraph and see what Ebay rules have to say about something like that, and you technically using Ebay to maybe negotiate a final price not via their normal auction/BIN services. At the end of the day, you should abide by Ebay rules first since you are selling on their platform after all.
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