So upset I wanted to cry...

[dex]

Is it a sign that I shouldn't be selling the Tap? Am I being punished? Or.... does UPS really just SUCK eggs??

UPS really does just SUCK. A friend recently went through something similar when purchasing a track frame. The first frame arrived with damage in shipping. The *second* frame arrived with damage in shipping. The maker overnighted a third frame via FedEx, and he finally received an undamaged frame he could build up.

In going through all of that, he found out from the company that apparently they keep a list of cities that they won't even bother shipping to with UPS, because the handling is so horrible. After this debacle, his city (Houston) was added to the list.

Sorry your wheels were ruined. I hope you find resolution quickly.