I see an advert at the top of the page to go buy GT5 cars on eBay. It is against the user agreements of both Sony and eBay to sell virtual content... Interesting.
Stealth cars are only downloadable by way of a code. The code comes on a piece of card. The card is tangible - the item sold is not virtual and abides by eBay's usage policies. What Sony thinks of it is, at that point, irrelevant.