I had a conversation about same problem with eBay supverisor. I asked him about holiday off day counting as delaying time? and his answer was "yes". At this point, eBay did not developed to waive this problem, unless its in weekends, saturday and sunday. If our christmas is on Tuesday, most of companies are close their business around 3PM on christmas even and re-open on 26th.
From eBay's handling guide, if you have 1 day, item must shipped out within 24 hours, but Christmas, no one working at all, even Wal-Mart closed. You miss them on your score board as many as you receive an order on 24th.
I complaint to eBay very hardly, and he just told me,
"We have no plan to develop a system to waive holidays now.. maybe feature if we change our rule."
This is the world that we are living!