missing package - Amazon wants police report

So i ordered a sold by/ shipped by Amazon item for around $400. This past Wednesday, it was to be delivered. I was at work in a meeting and didn't have my phone on me and missed a call and a few messages from the Amazon driver asking me for a passcode. I didn't even know this was a thing until then. Since I didn't respond, they messaged back saying they can't deliver the item and will try again tomorrow.

No big deal. Thursday comes around, item showed to be out for delivery in the app. I kept my phone on me all day ready for the call to come in asking me for the passcode. Eventually got a notification later on in the day that the item was delivered and "handed directly to a resident". Well that's weird because I'm at work and nobody else is at home. So who is the "resident" and why didn't I get a call asking for a passcode?

Needless to say, no package to be found when I got home. I got on with Amazon chat and told them the situation. They said to give it 24 hours to turn up as it probably got misdelivered to a neighbor's house and if it doesn't to contact them back for replacement or refund.

Well of course it never turned up. Now Amazon is telling me I need to file a police report before they will do anything. I am wondering what exactly they expect me to report to the police? That the Amazon driver failed to follow the delivery protocol and left my item with someone other than me? There is no picture of the delivered item on my front porch like there are on some of my other orders. Nor do I have a ring doorbell. I have 0 reason to believe that this was stolen like they are making it seem. I have every reason to believe that Amazon made a mistake with the delivery.