I think about that whole set of reaction options, too.

Where I've come down is that it's fine for your kids to know when they've done something that annoyed or angered or disappointed you. That's a huge part of the feedback they get on how their behavior is received by others. However, we have to be diligent in keeping our emotional responses appropriate and letting them know something isn't their fault if they couldn't have known better.

I wouldn't have purchased a replacement toy, if there were reason for your kid to know not to do what they did.