Not saying you.

Let us stand in seller view, if seller is sending perfect item to buyer in COD method but finally reject/refuse to pay by buyer, the item finally return to seller and high chances get damage. Who compensate seller lost? Let seller claim from logistic company? The time to get back the money is long even success to claim from logistic company. If fail to claim back the money then how?

Let say competitor know the seller is selling cheap and want to revenge, just simply create a dummy account and order using the COD method and finally reject it. If you are the seller, do you OK with this kind of shit happen to you?

Non seller prefer COD. Because human morality are low, especially in Malaysia.