Samsung Computer offer Fraud

I received a offer for $200 toward a samsung product for being a verizon fios customer. I placed an order on samsung for a chromebook. The chromebook was sent via FedEx and was never delivered while the tracking on FedEx displays it was delivered at midnight. I spoke to FedEx and opened a claim as instructed by Samsung. I spoke to 5 different representatives at Samsung before being told the claim number was satisfactory and that FedEx had to finish filing a report with Samsung. I was consistently put in a position of middle man between FedEx and Samsung. Finally Samsung confirmed they had sufficient information and would contact me once FedEx confirmed the package was lost. I called 2 weeks later and now Samsung is asking for a police report. They claim this is their new policy and cannot do anything further until I can provide a police report. They also claim they contacted me by email of which they never did. Now I am dealing with having to file a police report according to a new policy they claim to have created. I am sure once a police report is created another policy will be put in place to prevent any further help. This should be considered Fraud.