Missing iPhone 16 Pro replacements after delayed delivery

Hello- I purchased at least 20 iPhones for our sales reps in May. 2 of them were not delivered. I did not get a notification that the iPhones were not delivered or that there was a shipping issue and I didn't find out until my reps contacted me last month/August. (We have over 12,000 reps who travel in "blitzes" around the country for sales, they are not home for months at a time.)

I spoke to a few different people from Apple. One of which told me that they would send replacements for my two reps phones. Later that same day I received a phone call from rude sounding manager who told me it was outside the support window timeframe and if I wanted to get the phones I would have to file a police report.

The iPhones have still not been found. I am now ordering new ones and eating the cost of the old ones but the iPhone 16 pro is no longer available, so we will have to spend $100 more per phone to get iPhone 17 pro.

How can I escalate this issue?

[Re-Titled by Moderator]

Original Title: Missing iPhones