you should file a police report and take them to the location where the machine is located. If the machine is mobile and was removed from that location soon after then that is next level. But there may be traffic camera footage, or other security camera footage in the area to identify the vehicle (likely stolen or at least stolen plates...)

Even better, why didn't she dial 911 and ask police to come to the location where she (and the machine) were at right then, before the scammers could come an remove her cash from the machine.

Have heard of a recent case (my son-in-law's grandparents in their 80's). The husband has dementia and wife is caring for him. She never dealt with the finances before his dementia. She got scammed for 10's of thousands, allowing someone to remote in to her computer, etc.