The typical response of Lufthansa, and especially Austrian, is to pay in full for toiletries and other cheap items. For clothing, they offer 50% of the costs on the grounds you will benefit from it after your baggage is returned.

My response to the airline is normally the following: 'these items of clothing were bought in an emergency and are not really wanted. Please pay me in full and I will return the clothes to any address you nominate. Please send a prepaid courier voucher and appropriate packaging and the clothes will be returned immediately on receipt of your baggage delay compensation.' Thus far, no airline requested the return of clothing items since it merely incurs extra costs for no economic benefit. One good scam deserves another!