I'm really more concerned with what I would do if I caught someone in the act of this. I'm boiling just thinking about it.
It's really trivial too, NOTHING is in our cars that is worth anything. Nothing is visible. Someone must have seen her put her laptop in the trunk in the past and ran with it. It's a 5yr old work laptop that needed replacing badly. The only thing she is out is some extra headache at work due to working in the banking industry. Not even sure if I want to make an insurance claim.
Unless she is having to pay for it, I don't think I'd file it against my insurance but some of that will be on what her work wants her to do... bigger question is, does the bank enforce encryption on the laptop and is there any customer data local on the drive... that could make for a bad situation based on the answers.