Dell refuses to refund for an undelivered laptop

I ordered a G3 17 laptop for $1258 from Dell to be delivered to my friend in LA. It was not delivered to him, but FedEx reported the package as delivered.

I contacted Dell for a refund. They told be they can only refund me if I file a police report. But I cannot do that since I live outside the U.S. Neither can my friend file a report on my behalf.

After hours of exhausting negotiations with Dell's bots and "customer care" reps (which seemed rather unsupportive) on the phone, I contacted FedEx. They carried out an investigation. Here is the recount of the delivery person:
He went to my friend's apartment, rang the bell, nobody answered. He left a tag on the door. Then he carried on with other deliveries in the same apartment building. A while later a person approached him with the tag. The delivery person just handed the package to that person. Without asking for ID or taking their signature! This story is surprising. It is also questionable, since my friend still has the tag.

FedEx told me they will refund Dell if Dell files a complain with them. But Dell still refuses to budge even a little.

It is entirely Dell's responsibility to refund me since they failed to deliver me my order. And yet for the past month they're putting me through a terrible ordeal.

Apart from it being impossible for me to file a police report, it is also absurd for Dell to make me do it. Imagine a scenario when I went to a store, chose a laptop, payed for it, an employee went to the stock room to bring me the laptop, then came back and said: "You know, I lost your laptop on my way. If you want a refund, go report to the police". This is insane!

I feel devastated. I thought I was dealing with a trustworthy company. But Dell just stole almost $1300 from me. And they don't give a **bleep** about it. I don't know what to do.