How about at a rate of $parts + $labor? If the device was defective and broke then it would still be the manufacturer's responsibility to fix it. But if it breaks due to wear and tear, accidental damage, or intentional damage then the user should reasonably foot but bill (either out of pocket or with insurance).
That should absolutely include wear and tear as well as accidental damage. Intentional damage is an issue, but there shouldn't be much motivation for it under such a system.
As for intentional damage, I think that should not be handled based on costs at all, but simply based on depreciation. Based on normal durability of the device, if you damage the device, you have to pay the remaining value in order to get a new device.
I think I'm not understanding your proposal here.
It seems that under such a scheme I could take a $1000 phone that is reasonably expected to last 3 years, intentionally destroy it on day 1, and pay less than a dollar [1/(3*365)] to get a new device. How would manufacturers not be bled dry under such a system?
Breakage on day 1 would mean replacement at $999...