Yesterday's 8 GB is todays 32 GB !!!



Maybe my ignorance. 
Maybe it a simple issue for a finance professional but, I failed to understand...
The story goes like this....I bought an 8 GB SD card from a leading "TRUSTworthy" electronics store in Jan'12 for Rs.1200.Now, in Jan 2013 This SD card conked out!
I took it to store as it is under warranty and the store gracefully agreed to replace it. He had 2 choices
Choice 1: Replace an 8GB Piece
Choice 2: Give back Money and ask me to buy goods worth Rs.1200 (Incase my goods exceed Rs.1200/- I need to pay the difference amount) 
When I requested Option 2, the store manager agreed. 
So, I had Rs 1200 /- to purchase.
In lieu of an 8GB Card, I purchased a 32GB card for the same Rs 1200. (Nowadays a 32 GB SD Card  costs ~ 1200)  
No extra money or difference of money was paid. 
Now, my gain is 8GB to 32GB for the same Rs.1200
( Should I consider Rupee devaluation in 1 year + Inflation as my extra gain ? )
How about to Store? I understand the intangible gain like goodwill etc.
Other than those intangible issues, Did the store Gain ? or No Loss-No Gain or Notional Loss? 
Though no one measures P&L on a single SD Card, If we were to compute what is the P&L?
I am confused @#$%^&