Company A who has applied first forgets to send the required information via postal mail and hence the application is expired. Company B sends the information and is granted the domain.
Does company A have a priority in getting the domain in regards to the fact that they own the trademark to the full domain as oppose to company B who owes part of the trademark?
If you think about it, why should Company A be given priority when they had the chance to meet all the requirements, failed to do so, then the name was granted to Company B? It's not simply a matter of who's first, but who completes the requirements first. ;)