Pretty stupid cop. Those iPads can be tracked, he’d be identified in no time. Not something to steal, not as if you can swap out SIM cards like a cell or anything, it’s pretty much a brick for an unauthorized user once the rightful owner alerts Apple/AT&T.
Apparently the micro-SIM can be easily made out of a large one.
However chances are that the thief was simply a cleptomaniac. If so, s|he needs no practical reason to steal.
Not only can the unit (as well as many other Apple electronics) be locked remotely, it can be tracked via GPS and arrests made.
Folks, never steal an ipad, ipod, iphone or MacBook. You’ll be busted for sure.