Don,

Did she pay with a credit card? If so, many of them have 'insurance' against breakage of items bought with the card. Even if they don't I would call the credit card company up and explain what happened, and how the company is refusing to give her a new chip or refund the money. They may allow her to cancel the transaction with the company. (especially given they fact that they shipped a fragile item in an improper container....)

Just a thought........

- Bob