Well. . . There's a reason I *NEVER* let a 
shipping company pack anything I need to have 
sent somewhere. I can't think of even one that I 
would trust with a stuffed animal let alone a 
pile of cels. I would be asking my friend what 
the heck she was thinking. >_<

Beyond that, obviously they damaged the cels. 
When they accepted the cels from your friend, 
they were taking responsibility for packing them 
carefully and I think you should make it clear 
you expect monetary compensation for the decrease 
in value. This is when you let them know in no 
uncertain terms (but CALMLY, or you won't get 
anywhere) that an "I'm sorry" is *NOT* enough.

Let us know how things pan out. . . I really feel 
for you. . . ;_;

Many Sharp Smiles,
--Drac