When they bought the car from the 3rd party, did they buy it as a P60 or a P90? Did someone mis-represent the car when sold? Was it Tesla or the previous owner?
Was the badge on the back changed to P90? That doesn't sound like a 'mistake' Tesla would make when making a warranty repair.
Curial information here is missing. If the car was clearly a P60 that was accidentally unlocked P90 then I would consider that when buying the car that Tesla would lock it again when they noticed. If the previous owner misrepresented the car as a P90 and modified the badge then it's on them.