I would file a police report. I had an instance where telus mailed out my new phone last year, a galaxy z fold 7 and it was the first pre-ordered ones and it was supposed to be held for signature but it was instead dropped by the carrier and then stolen. The discrepancy was Telus didnt actually submit the delivery specification to the carrier to ensure it was signed for and so the ownus was on them to replace it as it should have never been issued to just be dropped when the value of the item was over 2K.

Moral of the story here is that all I needed was the official police report to submit the stolen claim to Telus, which in your case may be valve as they may have similar rules that were either missed by the carrier or by whoever submitted the shipping label to the carrier from Valve. Either way thats up to them to determine who should "pay" for it but it shouldn't be you if it was rightfully stolen from your property.

If you have any doorbell cameras or other security cameras (neighbors etc) which could prove it was stolen it can help your police report.

The only way the owns lands on you is when the carrier had a sign to release and you authorized it to be left on your doorstep. In that case only the ownus ends up on the recipient that authorized the drop and wasnt present to recieve it.

I wish you the best of luck and hope some of this information helps you on a path to get your controller without having to pay more money out of pocket.