1. Neither Rebellion nor Valve is not responsible for giving refunds if someone else sold stolen property. They are not in the wrong. In fact they (Valve) did nothing other than revoke rights to stolen goods, which is how its handled legally, whether property is physical or digital doesn't matter.
2. That Valve didn't ban folks for the use of stolen keys seems to be something that isn't mentioned and should be, yet folks are acting as if Valve did something equivalent of an unjust act such as that. They didn't and aren't the bad guys here.
3. As previously mentioned, Rebellion is the victim here, as is Valve. They were the first party affected by the theft. Subsequent victims, the customers who bought the keys, are the low man on the totem pole. They may never receive compensation for their victimization. Crime has a habit of fucking people over, whether or not the culprit is caught. And you can sue for restitution but you're not guaranteed to receive it. Its why I say take care who and where you buy from.
4. I'm not unsympathetic to the folks who lost out, but I don't believe they should get anything from Rebellion or Valve. It is not either of those companies' responsibility. This is an example of entitlement thinking, and is absolutely wrong.
5. Sorry for your loss folks, quit blaming or downing on Valve and Rebellion. Yes I'm repeating myself but some folks are just too thick to get it the first time... blame the theives, chalk it up to bad luck and bad investments and move on. No sense in raging against two companies who, again, are not at fault.