I'd add an "amen" to ColoradoAML's response. Whether victim or actual fraudster, your info points to the individual you believe benefited from the transfer.
If you can't accept naming that individual as the subject of the SAR (remember, you aren't tagging anyone as a "suspect," since that's law enforcement's responsibility), you should still file, even for $7,500, to get this on LE's radar screen. Then make sure to identify that person in the narrative so LE at least has that info to work with.
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8