To go back to the original question asked, policing point of view:
As you never took possession of the item personally (cause you didn’t get the delivery) then did it ever become your property that could be stolen from you ? Answer is probably no due to sale of good type acts likely stating that owner ship transfers when item received as described once paid for ( or something like that – would need checked ). You never got it , so not yours to lose, you’re not the victim of the theft.
They failed to ensure the item went to the right house and so may not of upheld their side of the sale agreement to you, hence the replacement to you.
Which brings the focus to qvc still being the losers. Would they pursue it.? Up to them to make a complaint I suppose. There is an admission by the neighbour that they took possession of property not theirs and sold it on. Could that be construed as an intent to deprive? Possibly.
Still poor that the neighbour didn’t pass it on. Totally at it.