How to unpack the base of a refrigerator?

Tip and swivel until you've "walked" it off the foam.

• Cut the lip of foam off the side nearest you.
• Tip it toward you (enlist help if necessary) toward the side where you cut the lip off.
• While it's leaning toward you, tip it onto the left corner as you pivot the right corner toward you a few inches to get it off the foam.
• Tip it onto the right corner (now sitting on the floor) as you pivot the left corner up, toward you, then down onto the floor.
• Have your helper pull the foam out of the way.
• Gently stand it back up.

Notes:

• It doesn't matter if you start with the left or right side, I picked one, you could pick the other.
• It's probably best to tip the fridge toward its back as this will prevent the doors from swinging open, possibly smashing fingers, possibly throwing you off balance as they move, potentially damaging the hinge as it hits its limit at speed, or at a very minimum being annoying and inconvenient.
• As noted in the comments, check your instructions on which way to tip your fridge. The manufacturer may have a recommendation based on mechanical/structural details that evade my logic. If you tip it too far, you will need to let it settle - details on that should be in your manual, as well. Don't forget - they probably had it tipped as it was hand trucked around the store, onto the delivery truck and into your house. (They could be you if you hauled it home yourself...)