@Mark

I think the point is that they are out of pocket for that amount, the sale was made at the value the retailer (who must have considered it fair) paid. Not for the cost of manufacture. There was no depreciation involved, so why should Sony lose out on the profit they would have made if the packaging company had been more competent in holding onto their customers goods?

I can't stand Sony personally, it's my opinion they tend to manafacture overpriced gimicks with shoddy construction nowadays.

I know if I purchased a brand new television and it was stolen on the day it was delivered to me I would expect a full reimbursment from my insurance company, not the price it cost to manufacture the television, it's not the same scenario, but it's the same principle.