Well written post. I have had to deal with customer complaints for years, and I always follow these same steps. The first step is not easy, especially when the customer is wrong. But the most important thing is to ensure you don't piss them off even more. You will never please everyone, but as long as you manage to convert the majority of negative comments into a positive outcome you're on your way to winning :)
RE: How to Deal With Unhappy or Angry Guests