After looking more into this, it's actually not uncommon for Amazon to accidentally ship the wrong item. Other brand tape isn't uncommon either, and sometimes another person just retapes it up if it looks open or the package wasn't sealed right. Also in the OP's photos, the box doesn't appear to have any tape removal damage which is weird since Amazon tape easily rips off a layer of box when opening. Either the thief was good at that or it's just a case of using a different type of tape.
In Canada, it's not uncommon to see envelopes or packaged damaged to where they send it to you in a plastic baggy that says something like, "shit, it got damaged in transit, our bad". There's also weirdly applied tape as if someone just lathered it on cause it was open or whatever when it was being processed.
Also delivery drivers can screw up. Maybe they just thought the person wasn't home and left. Or just brain farted. Could be that this person was just tired AF. Went to the location, sat for a second, and said, "delivered" or whatever cause they didn't want to spend their night doing this stuff.
I don't doubt there are thefts at Amazon, but I wouldn't necessarily attribute PS5s not arrive as theft just yet cause Amazon doesn't have a history of 100% accuracy.