Earlier quoted context omitted.
The delivery company sometimes takes pictures of the package left at the door. The customer is ultimately responsible for the package, not the shipper. It's the customer who files the police report.
Anyone can file a police report. The sender and the sender's agent (shipping company) own the package until it is delivered. That's why the sender insures it and insurance payments go to the sender. But often it is more complicated than that, because there's a commercial contract between the sender and the recipient that also has to be taken into account. I'd call it a legally grey area, with the commercial sender of…
Really I think that's more a customer service nicety than anything the company would be legally required to do. Seems like everyone has done their part to fulfill their obligations once the package hits your doorstep.