[sully.muh]

just tried this and they cant process the refund they said I need to file a police report.

Who did? Amazon or another company? Police report is fine just fill it in online and they'll give you a reference number to give to the company who should then give a refund.

its s&s by amazon, amazon told me to fill a police report

Did u tell them that the box was sealed etc or did u say it was tampered with because this is a "warehouse error" as the box was sealed and when you opened it there was no Apple Watch present inside but all the accessories were. You would have to file a police report if e.g ur package was stolen/ if u were attempting a DNA or the delivery driver opened ur package and stole it. Contact them again and ask them why they require it as there is no theft present in this instance.