I live in the US and I don't know enough either... buttttttttttttttttt.........
If this stuff were shipped out via error and they took a huge loss... there's gotta be some positive fiduciary outcome?
You could write losses off as losses and not have it taxed as income, but if they are refunding the original orders for the lost vinyl then they also wouldn’t need to report it as income.
What I’m saying is, don’t overlook the possibility of it just being due to incompetence.