This entirely misses the point. Using travel insurance for "loss or theft" of something when something is actually, well, lost. The guy has possession of his property, how has anything been "lost"?
I really, really doubt a travel insurance company would pay out on this one.
The computer was “lost” for a whole month before being found and 2 months before being returned. You should claim losses immediately anyway so probably he could have gotten the refund before even knowing it was found.
I really, really doubt a travel insurance company would pay out on this one.