Not sure where he is located. She says that she met him for dinner twice in one week. At that point, I think she had given him $90k, so even if he was not local, the incentive to fly out for a week would be pretty high. As for plans, they are characteristically nebulous and not well thought-out.
I don't think 'thinking realistically' is going to help. When his VoIP number gets shut down, he messages her and says he got a new number "because his old phone got smashed". When I point out that you don't get a new number when your phone breaks, she shrugs. I showed her an outline of the scam and it matched her situation exactly. I showed her news articles (like this one), I pointed out obvious lies. I wish I could reason my way out of this, but I don't think that's the case.
EDIT: as for laws that help people out -> Not that I know of. You can consolidate accrued debt, but that's it.