If this is what we are talking about, has there been any specifics on what will be refunded? Are folks still going to have to pay postage on a figure they are just planning to return? I'd normally assume that postage to and from Matty would be covered in a case like this, but we are talking Mattel here, so you never know unless it is actualy stated in writing (and then you're not 100% sure until it actually happens).
As far as the gift goes, the talk of needing to cost things out and the lead time needed actually sounds like good news. That's the kind of time it takes to actually make something like an accessory; something like a sticker sheet could be pumped out in a few months. But, again, a question comes to mind: it's for folks who subscribed this year, but a lot of those folks didn't sub for next year, so they can't just go by the sub database that will be in place next year. How is Matty going to keep track of who gets this gift? They can barely keep the subs straight from month to month; keeping track of who should get this gift a year after the fact seems highly unlikely (to be kind).