SB72, you are correct that they could be prosecuted for the burglary if the witness can ID them. Sounds like the witness said the "same crew came back and towed the car." But can he ID their faces.
So BofA is making the winterizing company pay for damages. That would be nice, but if they don't, BofA should do it. If its true, they obstructed the investigation by not disclosing the company they contracted with. The company was doing work on behalf of BofA.