Good on Jim
He was perfectly right to dump the whole sorry mess. Being a manager does not entitle you to making a godawful mess and then expecting everyone else to clean up after you - except that, obviously, that does tend to happen quite a lot.
In any case, a melted keyboard is certainly to be interpreted as a dead laptop. Even without the aroma and hygiene issue, it was most likely dead as a doorknob anyway.
Once I had a work laptop (a Thinkpad) which, due to a mistaken movement which I very much regretted, some Coke spilled onto the keyboard. I immediately turned over the laptop and tried to shake all the liquid out, finishing the job with tissues to dry everything as best I could. The laptop continued working for the rest of the evening, seemingly without trouble. I backed up everything important before shutting down, just in case. Turns out in case was the case, and the laptop never started up again. I got a replacement with an admonishment to keep the Coke away from the keyboard and that was that.
So yeah, dog pee all over, no attempt to dry it up with paper towels and applying hair dryer until the keyboard melts ? That thing was completely dead. No use wasting time on it and so much for that moron's budget and "important files".