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



May be my ignorance. May be a simple issue for a finance professional but I failed to understand...
The story goes like this....I bought a 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. He had 2 choices
Choice 1: Replace a 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 difference amount) 
When I requested for Option 2, the store manager agreed. 
So, I had Rs 1200 /- to purchase.
In lieu of a 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 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 noone measures P&L on single SD Card, If we were to compute what is the P&L?
I am confused @#$%^&

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