Forgive my ignorance of the nuances of the 3 tier system, but does the distributor not purchase the beer from the brewery, then sell it to a retailer? So if the beer sits and goes out of date, one would assume that either the retailer or distributor would eat the cost (assuming they actually pull the product, which has not been my experience) instead of the brewer?
I'm not saying I know one way or the other, just making assumptions