In reply to Ian Stewart.

Also, it's worth noting that WordPress.com is a fully hosted platform so the philosophy and logistics behind refunds on it are different than, say, refunds given for digital goods purchased for self-hosted websites. Users who purchase premium themes on WordPress.com are, for the most part, purchasing usage, not the distributed files, so tackling refunds there is different. For both .com and .org, though, I think Ian's hit the nail on the head. Make better products.