The vendor puts the tilt detectors onto the crate
before the shipper collects it. The tag numbers are noted on the invoice/shipping notice/etc which says something like “Please verify tilt indicator C097412 before accepting the package. If the indicator is missing or reads 40+ degrees, DO NOT SIGN FOR THE PACKAGE; CALL US ASAP INSTEAD.” This is sent by email or (alas) fax directly from the vendor to the recipient.
At some point in transit, the package tips over (oops). You sneak in and swap the indicator for #D108523 while it’s awaiting a connection.
When it arrives, the recipient checks the crate against the invoice. She notices that the indicator numbers don’t match: the email says C097412, but the crate has D108532 on it. She won’t sign for it. She calls the vendor and says “There may be a problem with the very fragile, VERY EXPENSIVE microscope I ordered from you. Send me another one that’s demonstrably intact or get a service team out here NOW to check this one over. Legal says you’re not getting paid otherwise.”
Several other people are about to have bad days. The vendor checks their own logs and finds that the crate did indeed go out with C097412 on it. They proceed to ream out the shipping company. A lot of things might happen next, but after most of them, you get fired.
You might have gotten away with it if you could change that email, but how would you at the shipping company, have access to either parties’ email or records? And if you did have such access—-and wanted to use it for evil—-surely you could think of something more lucrative than fractionally increasing the number of possibly-damaged items received?