What do gpu manufacturers or sellers do with rma'd gpus?

So that question has been in my mind for a really long time and i didnt find the answer by googling,so what do you think they do with the returned cards?

Do they reseal it and sell it as new again?

Do they try to fix the problem and sell it as refurbished(i dont see that many refurbished cards listings)?

Or do they throw it in the bin?

Thanks!