This person lost their laptop at an airport - to all intents and purposes it was stolen. They even bought a replacement on the assumption they weren't going to see it again.
The person who returned the laptop returned an unusable MacBook that Apple refuses to even confirm is the original laptop that belonged to them. In addition they incurred shipping and import costs to have this brick shipped. But they don't have their laptop back in working order, so... effectively that laptop was stolen and destroyed, just as surely as if a stranger at the airport had grabbed it and smashed it in front of them.
Let the insurance company deal with this stuff.