[KingDead]

Yes, can be done with many delivery services.

Often it's just tracking number. Do once delivered and it shows that it was damaged or refused by you and RTS. Just call up and ask for money back.

how do they do this though? Seen mentions of "panels" but still unclear of what that means.
Having a business courier account doesn't make sense, having a courier as an inside wouldn't work, having an insider in logistics/customer service possibly but would imagine that changing the status of a package would require advanced access.

These things are usually an inside job at courier service. I don't think you need higher up access either as every employee from driver to picker has a scan gun. It wouldn't surprise me if a whole warehouse was taken over in certain tight knit poor communities or where it's all people from one country living in another country.