Props for pressing charges, and I am confident the police will do all they can, it’s a matter if the DA will do anything.
Hopefully your county DA/AG is strong on crime and enforcing laws.
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You wont have much luck finding who is stealing the Cats or buying them, they cut them down because what they want is the insides, the metal, and if the thief cuts the shell off then the buyer has less risk as well.
its just a bad deal all around.
At this point I would get the new exhaust installed, but put quick release style clamps on the cat, remove it and install it only when your emissions is due LOL