Fedex police report delivery mistake desktop computer help?

My name is jackie. i ordered a desktop pc from HP. The fedex guy delivered the item while i was at work. however the signer name was one that i didnt recognize nor knew. so i contacted hp to file a claim to find out where the item was. they contacted fedex and found out thAt the driver claims to have delivered the item to my home to a young man. now i do have a son who is 21 however he never recieved the package and his name definetly is not the one on the signature. HP said I would need to file a police report in order for them to issue a refund. Now my son did not sign for this package however the fedex driver is adamant that he did. If i file the police report will they treat my son as a suspect? should i file a police report or just go through paypal and get the refund that way, if HP refuses to issue one without the report?