It is the sellers responsibility to package the shipment in a way that will carry the item safely to its destination. It is the shippers responsibility to carry it safely there. You are in no way obligated to accept damaged merchandise. The damages were done by either the seller, prior to shipping, or the shipper, during shipping, and at this point it is actually between them to decide which is at fault. I admire your ability to pity the poor recipient of this monstrous blunder, wherever it might have occurred, but you are not responsible for it. If you do accept it as is, I hope the winds of good fortune will bring you better days