We have a customer that was on Craiglist and bought a tractor from a person several states away. The price was too good to be true. He saw a picture of the tractor and the details on it and it was valued at $28,000. The person wanted $8,200. The man agreed to buy it and sent the money. Do not know how he sent the money whether by wire or moneygram. You see where this is going. There was no such tractor and he was taken for $8,200.00, The bank did not lose any money but the customer did. Should a SAR be filed?

no, he should be filing a police report

You have nothing to report except what the customer told you; there is no required SAR here. As suggested, he's welcome to file a police report and an IC3 report.

We had multiple vishing incidents in which two people (first names only) representing Sunset Bay Coast in Las Vegas, called into our call center and asked to verify funds for the merchant. Based on the caller's accents, US Secret Service suspects Nigerians. The suspects provided about 25 account numbers and names of our customers. Majority of the accounts were closed. They used check #404 and $100 to verify funds. We notified the customers that had valid accounts to close and reopen new ones. The attempted amounts is less than the $5k threshold but the number of accounts exposed concerns me. We suffered no losses. Does this warrant a SAR? Would this be considered a reportable event to the regulators as a potential breach of customer information (although accounts were closed)?