Traces of the original perforations are visible on the right, left and bottom. The object pictured is too dull looking to be a shaved, perforated R21P4 with a fake pen cancel added. But direct examination would be needed to compile a complete catalog of problems with the object pictured.
Looking at the eBay announcement, there's a picture of the back. There is a tear at the top right corner, across the top of the 4. Looks to me like someone tried to cover up the tear by a poorly attempted reperf.