You keep saying things like “legal requirement” and “obligation.” Stop acting like you know what you’re talking about when you’re very clearly ignorant to the legal requirements of employer tax mailings.

Absolutely nothing the employer did “put their ass on the line.” In fact, the employer was within their legal rights to charge OP for the replacement W2, but didn’t.

OP moved and didn’t forward his mail or update his address. His employer suggested that the W2 would arrive if his mail was forwarded. He didn’t correct them or confirm that they were not received. He called and they committed to sending it the next day.

It’s super childish.