Does Apple track Amazon sales of Apple products?

I bought Apple AirPods Pro (2nd Generation) Wireless Earbuds from Amazon on 12/27/2022. I received instead Sephia SP3060 earbuds. I immediately submitted a return request with full photo documentation of the "error". I sent the unopened Sephia back as instructed, and it was received by Amazon on the 29th (or the 30th), according to Amazon Customer service. I was originally told that it would take 14 days to process the return. Now more than 14 days have passed, and the last message I have from Amazon is:

"We regret that we have not been able to address your concerns to your satisfaction, or take the actions you requested regarding this matter. Regretfully, Investigations Department will not be able to offer any additional insight or action on these matters.

If you have any further questions of a legal nature, you may contact our legal department directly at: "

So, Amazon basically seems to now say that it is a legal matter, that it will not refund my money.

I contacted the credit card company to dispute Amazon's charge (Billing inquiry)

Does Apple track Amazon sales of Apple products? Is there a way for for me to prove that the AirPods are not associated with my Apple ID? (I realize that Amazon could then claim that I sent them somewhere, but at least it would eliminate that possibility.)

Thank you.

[Re-Titled by Moderator]