parcels2go.com damaged a brand new RS6 wheel

[tonupkid]

Why are you assuming Parcels2Go did the damage? They could argue that they treated your parcels like they were the proverbial eggs.
IMHO The people from whom you purchased the wheels are the people to go after.
The price is irrelevant.

I totally understand why you would not wish to have it refurbished. you paid for new wheels, you should get new wheels.
Let them have their wheel back in exchange for a perfect one, as purchased, and paid for.

On the issue of insuring items in transit and courier rates etc. I ship loads of stuff every day (with UK Mail & Post), and I'm continually amazed at how they, and the rest of the couriers, can deliver items into the hands of our customers. Usually undamaged and within a few hours.
I think we should stand in awe that this can be done (a bit like flicking a switch, and 'lo there be light'). We take this all for granted, but in truth its achieved by a lot of people working damned hard, for not a lot of ££££'s.
If the couriers were faced with paying out huge claims here and there, we'd all be losers. Lets no knock em to much, credit where its due.

Hey! If there's a crook here. How about Audi selling wheels for over 700 quid a pop. That's taking the p1ss. And at £200, they are not taking a hit, believe me these wheels cost just about nothing at the factory.