Honestly, I don’t blame her.
If the bank had accidentally CHARGED her an overdraft of that amount she’d have to fight to clear her credit.
It wasn’t magic money. It came from someplace. If it was your account that it came from would you “honestly not blame her” for not returning the money?
Had a former coworker with the same situation.
His account was one number away from a hotel’s. First they over drew his account by $25K. Then after that got sorted out he ended up with $75K in his bank account.
He was charged overage till he took them to court.