That's different, and the actual transaction doesn't occur as you describe. The stores had already paid for the magazines, books, etc. When they returned the p

That's different, and the actual transaction doesn't occur as you describe. The stores had already paid for the magazines, books, etc. When they returned the physical media to the manufacturer, it was because the manufacturer accepts and destroys them or attempts to resale them to discount retailers. The manufacturer usually rebates the stores for the returns because they want the stores to keep buying from them, but this usually comes in the form of rebates/discounts on new inventory purchases, not as refunds on the returned products.