As everyone else has commented, it is a stretch to claim that AS stole it, let alone had anything to do with it. The driver was most likely a contracted delivery service. I don't ever recall seeing an AS van park in front of my house for luggage issues.

Regardless of WHO took it: AS, the neighbor, the driver, etc...if she has homeowners insurance or renters insurance she just needs to file a claim and it will be paid for. That's what those policies are for. And if she doesn't have a policy, maybe she should get one - they're only like 15 dollars a month.