[mothered]

my method is going to be sealed box
But if we assume that it fails and the employee decides to check the content of the box.

How would you be able to get out of the situation? (Because you put the sealing on)

You've mistakenly added and returned the wrong Item and as a concerned customer, you thought an opened/damaged box may void your entitlement for a refund, hence It was sealed as per Its original state.

I‘d say the higher success sealed box method is using a dummy phone.

In the event It's checked, a like-for-like product Is more likely to justify an error In return of goods.

The last option where you may fail after some time could be that the further customer who gets the refunded box decides to report it to the police or Apple?

Who's to say the buyer Isn't an SE'er who's planning to get a refund?

Over S/N or IMEI if you link your Apple account to the phone or MacBook.

Don't use an Apple ID.