I can confirm here in Ireland I am well past the 60 days and have received nothing, and not even any reply to my several emails since day 60. This is a shitty scam and incredible asshole behaviour from such a huge company. I am going to report the arseholes to the CCPC (who also seem to make it hard to report).
Can also confirm in the UK the offer has been updated to the headphones and £50 to spend in the Google store. Wording copied from step 8 of 11 when claimed about 5 mins ago:
We have some news..
Due to unprecedented demand and global supply challenges, the Bose Noise Cancelling Headphones 700 (worth £349.95) are currently unavailable.
However, your reward will be replaced with an incredible limited-edition bundle containing a pair of the latest Bose QuietComfort 45 headphones in black (worth £319.95) and a £50 Google Store voucher. Totalling a gift value of £369.95!
We're sorry for any inconvenience caused. But we're certain you'll love your new reward.
I got Pixel 5 last year (germany) and Bose QC 35 came like 2 months later as expected (it was like 10 days before christmas). Everything went fine and headphones are awesome!
Last time, they've lied to me with Google Pixel 5 Boss headphones offer and after my claim I haven't received anything at all. Don't trust them, this promotion is b.s. to hook you up to but their phone. I will never buy Google phone ever again - liers !!!