You're taking the side of the OP which is excepted as OP like us are consumers
HOWEVER you cannot say 100% that OP did not cause the damage upon packing. From what he's said, he had UPS pack the card for him. He did not himself pack the card
Perhaps when UPS packed it, they did damage to the card, you don't know
You're accusing a corporation that lets be honest many people attempt to fraudulently get claims from. People who overclock and burn out the GPU (their faults) process RMA. In another MSI thread, someone said to just put the broken fan blade on a Twin Frozer into the box and claim it broke during shipping (aka another fraud attempt). This situation is very unfortunate for the OP, however there's really no "law" that XFX is breaking.
Please show example what US Consumer Right Laws XFX broke in this case.
In your example, if you wrote something on the heatsink of the card that was strictly cosmetics, it wouldn't have any affect and would be covered warranty-wise.
HOWEVER, if you decided to key a cylinder, i can guarantee the car warranty will not cover the engine.