Amazon's A-to-Z Guarantee is designed to protect customers, and sometimes claims get granted even when tracking shows delivery. In your case, Amazon acknowledged you provided sufficient proof that the order was received, which is why they didn't count it against your Order Defect Rate. That's actually a positive outcome for your account health.

However, here's the reality: when a claim is granted and the appeal is denied, Amazon has made their final decision on the customer refund. The good news is your ODR wasn't impacted, but I know that doesn't help with the financial loss.

Since your appeal has been denied, here are your next steps:

If you have compelling new evidence like video footage, delivery photos showing the exact location, or a signature from the customer, you could reach out to Seller Support to see if they'll review additional documentation. However, tracking information alone typically isn't enough to overturn a decision.

You might also want to contact your shipping carrier about the lost funds, especially if you have delivery confirmation from them. Some carriers offer protection for delivered packages that result in claims.

I know this isn't the answer you were hoping for, but unfortunately once both the claim and appeal are denied, there aren't many additional avenues. The system is designed to balance customer trust with seller protection, though I understand it doesn't always feel fair from your perspective.