Currently, customers who have mentioned refunds are mainly located in the United States and the United Kingdom. If it’s not Apple’s fault, then refunds should be available wherever AppleCare+ is offered, including France. Additionally, the fact that X.com is flooded with testimonials of customers who have received the amount in their account leads us to believe that this is not a bug.
Other reviews still on X.com indicate that they received similar, late replacements for the Apple Watch Series 6 released in 2020.