The seller and consumer may be in far separate jurisdictions, with warranty policies that make it difficult for the consumer to confront them satisfactorily. A retailer is in the position of providing goods to the ultimate consumer, and will be subject to contract issues such as warranties. However, they will also be liable in a products liability tort action in certain circumstances. A seller can also be selling to a retailer, almost in a position of a distributor. They will be less liable to contract warranties than to tort liability, unless they have modified or altered the product.
Many sellers attempt to expressly limit liability.
This attempt to limit liability has not worked in the past, and will probably continue to be ineffective with regard to software. The boxtop liability limitations do not work between merchants either. When a disclaimer is not expressed until after the contract is formed, UCC 2-207 governs the interpretation of the contract, and, between merchants, such disclaimers, to the extent they materially alter the parties's agreement, are not incorporated into the party's agreement.