People being hacked since the last Server Check.

Being a virtual good it's zero harm/effort on behalf of the company to reimburse the loss whereas to the consumer the loss is tangible, removing any claim that restitution causes unreasonable burden to the company or that damage was not incurred by the victim, both of which are important considerations in any suit of this nature.

Not sure if I agree with this. TINSTAAFL.

In this case, hundreds or thousands of characters are hacked. For a small company like NexAM, going back into previous backups to determine exactly the items they had and inserting those into the database for thousands of accounts is an unreasonable burden.

Going with your hotel analogy, imagine if the hotel had designed their own swipe-card system for the locks on their doors. A few robbers figure out the method used to create the cards, and then create their own cards and systematically begin robbing hotel rooms. By the time the thieves are caught, hundreds of rooms have been robbed/ransacked. What's a business owner to do? He can't exactly replace the items easily because it's an undue burden on the company. At the same time, many of these goods have no value or its value is heavily relevant on an unstable market force that is the Maple economy. How could Nexon possibly reimburse everyone's accounts? While doing database inserts doesn't sound time consuming, the amount of digging required to determine that the player was affected by a hack and their compensation is incredibly time consuming.

Devil's advocate.