[Slippery Slope]

had said that the box for the items was received, but not the item itself and mentioned the box may of been tampered with. She said it happens often and they’ll refund it/replace and to send the box back with the items it came with.

Okay, In short, you've said that you received the correct box but with a different Item (Inside) to what was originally ordered.

Would this be correct?

Yes, basically that the items received was the box that the Oculus comes in, mentioned that it looks like it may have been tampered with (tape mismatched and lifted in the picture Amazon sent when delivered)