Re: Give back some?
There might have been (i.e. someone without criminal experience like her wouldn't negotiate the best deal for herself) but new in box hardware that isn't reported stolen could be sold at retail for list price same as any other third party seller of iPads and Surfaces. This isn't like stuff that is or is likely to be reported stolen that can only be sold at a massive discount.
Whoever she sold them to was probably selling them at very close to the standard wholesale price to retailers. How much of a cut they were making, who knows, but squealing on that person/people should be part of the process of reducing her sentence by tracing where the money went. If she can show she was paid let's say 75% of retail for everything, then she's got credit for $10 million in my hypothetical sentencing reduction when she gives up everything she knows about her fence.