I fail to see the funny thing? The exact point and reasoning behind Apple having an extended "holiday" return period is for people who received a gift on Christmas Day (hence why it ends on Christmas Day) to be able to return/exchange the item within 14 days if they aren't happy with it. The holiday return extension isn't intended for people to buy a computer in November open it, use the heck out of it, and return it in January. Although there's nothing stoping someone from doing that. I don't see the logic in your suggestion that the OP should be granted an extended return window by Apple. At the end of the day, they'll likely get 14 days plus some extra if it arrives before Christmas. But I digress, I don't want to take this off topic anymore as I really do feel bad for OP and the situation presented.
Case closed.
The key you're missing is that the assumption that the Mac is a gift for someone on Christmas Day. If someone bought it for themselves on 11/2, and gets it on, say, 11/30, that isn't for Christmas, as their purchase isn't intended for Christmas. In this case, the customer gets a good 5 weeks to decide if they want to keep that Mac, return it, or exchange it. But if that same person, who is estimated to get that Mac on 11/30, finds out their Mac is lost, and now won't get it until 1/4 or any time after 12/25, they're now down to only having the 14 days instead of the extended period they were supposed to have when that Mac was to be delivered on 11/30. That lost time isn't through any fault of their own, and was bought within the window of the extended return policy. They purchased the Mac under and within the terms and conditions of the extended policy, and now are not being granted the time under that policy through the fault of Apple's carrier.
BL.