I've been a prime account member in good standing for over 5 years now.
I order thousands of dollars worth of stuff every year.
They're not cancelling my account. Ever.
They seriously don't give a shit. They're not paying these costs. It's all covered. They are not the same company who delivers or insures.
They are for-profit corporation, not our government.
There's a difference.
Maybe when they use a 3rd party delivery service they can strongarm that service into eating the loss. But, where I am, Amazon is usually doing 1st party delivery.
(the reason I assume they don't is that a) they are big enough to eat any loss and b) losses happen at a pretty constant rate. So they would basically be paying an insurer $loss_amount * (1+insurer_margin) in premiums to immediately get payed back $loss_amount. not a great deal.)
This isn't a restaurant and they're not waiters.
What about Amazon's business and subcontracting practices makes you think they're willing to eat any operating expenses whatsoever?