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As far as corporations are concerned, one should not hesitate in filing claims against them if in any way they breach their contract, whether explicit or implied. After all, they would not hesitate to do the same to you.
They are obviously not going to help you or they would have already done so. Make one last effort to contact them but use certified mail instead of email. Use proof of receipt with the letter. In that letter, let them know that if it is not settled to your satisfaction within X days (say 14), then legal proceedings will be initated without further notice to them.
If they still won't help you, I would then file a claim. Include in the cost of the claim the cost of the claim, the cost of the certified mail, and the advertised retail value of the DVD player.
Let's assume you win judgement. You can offer to settle it for the DVD player shipped to you at their expense plus the extra charges. This would cost them less than the claim because they get the DVD player for cost, not retail (being the manufacturers). If they do not settle in 30 to 60 days sell the debt to a collection agency and buy a DVD player with the proceeds.
Do not give up. It's what they want you to do. They are ignoring you and hoping you will go away. Don't go away! Instead, keep at them until they give you that DVD player.
Disclaimer: I am not a lawyer and I have not tried doing the above. So it might not work as I described.
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