Depends. Are the stolen funds being recovered from the theif or another victim who received them in exchange for btc or something? Are the bitcoins retrievable too.  If you take funds from the guy who sold bitcoins, with out returning the btc, law enforcement are essentially stealing from them. Its just moving the victim around. When in all honesty its the error of the victim /their financial institute that allowed access by the thieves. Without repercussions why would they bother to increase security in future. Maybe an insurance fund that covers 75% could be mandatory with the rest split between parties.