I don't take any side here,

Well Since, RM60 is not a lot and since DaviS and Distributor is working closely together, so why not just leave the buyer out in this case and settle with distributor?

It would just work out best for EVERYONE if

1-DaviS 1 to 1 exchange with the buyer.
2-DaviS send the faulty one with missing parts to Distributor
3-DaviS get back the replacement unit from Distributor
4-HAPPY ENDING


I do have a doubting point:
-Davis check his stocks and found the earphone is not what the buyer described
But buyer somehow got a different and faulty one from Davis .. (Pos Man must have swapped a China made inside)