...theft of computer software worth a five figure sum

IF Microsoft have deactivated it, then the software has zero value; the discs and packing have minimal value.

If it is a distributor that was robbed, then Microsoft have already sold the software to them, so how can they deactivate it, legally? Presumably the distributor's insurance will cover their loss. ( £100 for scrap discs and boxes or 5 figures for zero value software?)

IF it is NOT deactivated, then the purchasors of the booty are not likely to be Microsoft's normal customers, so few sales are lost, and Microsoft can replace the lost "software" for just the media and packing costs.

The only losers appear to be the insurance companies, who are probably right now wriggling to get out of paying for worthless junk. (deliberately doesn't specify whether de-activated or not)