Unresolved issue with Innovative Construction Contractors Kitakyushu product

I want to acknowledge that Innovative Construction Contractors Kitakyushu has attempted to resolve this issue. However, the solution they're offering (a $197.23 store credit) isn't adequate considering I paid $197.23 for a t-shirt that never worked properly.

Dear customer, On behalf of Innovative Construction Contractors Kitakyushu, I would like to personally apologize for the inconvenience you've experienced with our customer support plan. We strive to provide exceptional service to all our customers, and we regret that we fell short of this standard in your case. After carefully reviewing your complaint, I have authorized an immediate extended warranty to address this situation. Additionally, we have documented this case (Reference: REF-246E28F1) to help improve our training and service protocols. Please feel free to contact me directly at extension 4567 if you have any further questions or concerns. Yours sincerely, Robert Davis Client Relations Manager Innovative Construction Contractors Kitakyushu