One would think that this type of thing would be considered Part of the cost of doing business by the hotel. To me unless it is the result of gross negligence or an intentional act then the hotel should just throw out the pillow and put another one in the room.
Agreed. I have to assume that the life expectancy of a hotel pillow at a full-service/reasonably upscale property is measured in months, not years, so what's really the depreciated value?