Fraud.
I remember when people used to (heck still do) get worked up about Walmart but those same people not only order from Amazon all the time, they even join B mans private club (Prime).
Does that matter to the police? Surely police reports don't have to include the name of who you think caused you some injury.
The police are never going to bother trying to seriously curtail online fraud. There's a reason why so many scam calls try to trick vulnerable people into paying them with iTunes gift cards and Google Play gift codes. Even with the added friction and blatantly farcical nature of the scam they find it more profitable to try and get the funds that way. They undoubtedly lose plenty of victims who might have been tricked into sending it through Western Union, mailing cash, or a cashier's check. They're paying a steep price to funnel it through the app store between the platform fees and whatever they pay the merchant that's laundering the funds for them.
They do that because they know that Apple is never going to try to claw back funds and the police are never going to force Apple to return the money that's still sitting in their accounts. You can call Apple 30 minutes after giving the scammers the code and without fail "oh sorry, the funds are gone!" https://i.imgur.com/oijXbLD.jpeg
That's the status quo, the courts are your only remedy here and you're going to lose trying to sue Amazon over a fraudulent seller. Best case scenario you manage to get Amazon to identify the seller and find out they're in a foreign jurisdiction and for all practical reasons untouchable as far as legal recourse is concerned.
My opinion, not legal advice.
Lower level courts seem to agree with them, although one such case has been fought all the way to the Supreme Court[2].
[1] https://www.lawfareblog.com/herrick-v-grindr-why-section-230...
[2] https://www.americanbar.org/groups/diversity/women/publicati...