Definitely stress fracturing on the filter, looks like the box was either dropped on its end, or something very heavy was set on it during transit. I am sure Tamron will assist in the damage evaluation for FedEx as its highly doubtful anyone would ship a lens with that kind of damage already.
They will definitely question the packaging and whether it was competently packed and protected, but thats just routine and meant to get you fired up. Play it cool, they will ask Tamron for their opinion of the packaging too. It could take a few months for a final settlement so I suggest just paying Tamron and going through the process to get re-imbursed. Otherwise, if you wait for them to pay for the repair directly you will be out the lens for the entire time.