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It’s true that this exchange in this particular instance is a net gain for like 99.9% of the victims. Hell, most people were probably never even gonna watch the movie again anyway. However, using that to justify this practice opens the door for abuse down the line. Store credit is not an acceptable form of compensation. Imagine if you totaled someone’s car and then offered them $10k credit at a junkyard you own. It would be unacceptable! Why give large corporations an exception?
In your example you wreck someone’s car which they didn’t buy at your junkyard. It’d be to think of it like this: you own a car dealership. You wreck your clients car worth 10K. You tell them to pick any car worth 20K off of your lot. Sure, the 20K includes your profit margins, but your client still gets $10K worth of car for free.
Cars all serve the same purpose. They get you where you want to go. Some are worse than others, but they’re all kind of the same thing. Movies are all individual and unique. You can’t just take one, drop in a replacement, and call it a day. Movies are a form of artwork. I think a better analogy would be if you trashed some art that someone bought and then offered them some other art from different artist(s).