As a few other posters have suggested, I seriously suggest you tell her to look into what her credit card company can do. She was scammed, they refuse to refund her purchase AND they opened the box which would further complicate any kind of return as new.
I know it is a huge hassle, but contact everyone possibly. Call Sony and tell them what happened, if the store is a chain, call their corporate office, call the city and see what they can do, etc...
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