Wow, what a mess. I'm really surprised that they are treating you this way blaming each other for the damage. I have seen inside the FedEx sort facility in Memphis and there are hundreds of black and white "cow" Gateway boxes going through the sorters. Gateway has to be a major account for FedEx. At any rate, the shipment should be insured.
I did see a box fall off a transfer cart while in Memphis. It was marked "Fragile, medical X-ray tube" The driver picked it up and threw it back on the cart.
. As many packages as go through there, it's a wonder more aren't damaged.
The issue is that you have paid and still have no computer. I would keep asking for higher managers with Gateway until you get a satisfactory answer. In the mean time, put a hold on the charge on your credit card, that will force them to investigate. Good luck!
P.S. I'm still missing my jet kit I ordered on the 19th, so I know the feeling.
This one is USPS supposedly, so go figure??