they will then sue her directly for the $47k.
There’s nothing they can do and they won’t receive a dime because the car was returned to their property and the keys were returned.Been there and done that case closed.
They wouldn’t win and they would be subject to a counter suit. They are liable as she was following their return policy. They have little to no leg to stand on, particularly when they have both an individual vehicle policy on that car as well as a corporate umbrella policy.
They would also have a very bad PR problem on their hands.
They have insurance on that vehicle and their entire fleet in an umbrella policy. They would be wise to deal directly with the insurance company. As a matter of fact, their insurer should be dealing exclusively with her insurance carrier. Anything else is simple harassment.