I would say no, because:
Compensation for injury or property damage is not taxable unless the compensation is more than the cost of the injury or property. I would say in this case that the car has lost a considerable amount of resale value (or was worth less than you paid) because of a defect in its design, and the value of the free antitheft device is far less than the lost value of the car, so the theft device is not taxable.
