These are the worst stories and it may be true that all the police can do is make the man pay for the value of the dog, but she has every right to sue him civilly for intentional infliction of emotional distress, negligence and malice! She could ruin him financially if she can prove her side of the story!
I would encourage her to do so. I would be willing to offer whatever legal advice I can if you PM me and put me in contact with her. His behavior was dispictable and if he is not made to pay now, he will think he can get away with it and possibly do it again!
I am so sorry for the loss of little Reeses.