If Dell checked the content and the OP is not lying then the shipping company is the culprit?
If that's the case and no one else got a hand on the package before the shipping company, what else can we say? What I was trying to say was, even if Dell checked the content first, they couldn't just go to authority and accuse the OP of stealing. That's all.
Even if Dell wants to investigate this matter seriously (and I believe they should) and if they find that the OP is the culprit, nothing else can be done, except that he'll be in Dell's blacklist. To be honest, if the OP is a scammer and I'm Dell, he's the last thing I'd be worried about. Instead, I'd be more concerned if my distributor is indeed compromised or the carrier that I regularly use is. Why? If the OP is the scammer, it's just an isolated case that can be cut down by just not dealing with him anymore. For something else, it could happen again and I'll never know until I find the root of the problem.
Bottom line from me is, except saying that I'm sorry for the OP if his story is true, nothing else can be concluded out of it.
Hope this makes sense.