(1) Airlines do not keep miles on the books at anywhere near a liability of two cents per mile. (LOL!) More like a tenth of a cent per mile, give or take.

(2) The airline liability is irrelevant: AA would happily sell billions of miles to Verizon so they can pay out all of their proud new headset owners. But why would Verizon pay AA about $800 per headset? (Figure VZ is getting 'em at a penny apiece, which would be the attractive end of the pricing spectrum.) This is different than airline mistakes... This one is between you guys and Verizon, and I don't see Verizon coughing up the miles. Their T&C's seem to cover them well - no miles for accessories.