They can take a report. This IS A CRIME. The guy stole an iPad 2.
It is not a civil matter anymore than shoplifting is. Try walking in with an iPad and swapping it for an iPad 2... then tell security as they stop you that it is a "civil matter."
And it's not a desire to call the police... only to show the willingness to do so. If I was the manager I would not think the real thief would want to do that.
It's a fraudulent return, and the store is trying to screw vinnan by blaming him.
It's just not a police matter (I do research with police for a living). If it was a criminal matter like shoplifting don't you think Best Buy would have called the cops and tried to press charges against the original person or vinnan?
Fraudulent returns just aren't something police deal with unlike shoplifting. The store security has to build their case on such matters, police won't waste their resources on that kind of stuff, or helping a customer the store is trying to screw over like vinnan.
I'll give another fraud example that happened on one police ridealong I was doing. A woman called because her nephew was stealing her mothers (his grandmothers) social security checks somehow and depositing them into his account. The cop told her there was nothing he could do and she would have to go to the bank and have the bank start an investigation.
Not the same situation, but just a way to show things that we think would be crimes that police could deal with often aren't. They don't really deal with fraud, fraudulent returns and some other white collar crimes. Most of this kind of stuff you have to take to civil court on your own, or go to the better business bureau etc.
Even things like this they technically could deal with the cop will often blow off as they don't want to waste their time on small crap like that when they can be out patrolling and trying to catch more serious criminals. You may have more luck on that front in smaller city that doesn't have much crime of course.