my guess is that the tractor will just likely get used somewhere else. Since they dont have license plates and can only be traced by using the serial numbers (which arent overly obvious to begin with), its highly unlikely it will ever be recovered. We had a trailer stolen from a business I had 15yrs back (just the empty trailer) and I was surprised to find out how those are handled. Apparently, to register a trailer in TX, you just get a new piece of steel, stamp in a serial number that you make up and then weld it OVER the old serial number on the trailer. Then you go to the DPS (aka DMV in some states) and get a form for registering a "new, homebuilt trailer". You put your info on it along with the new serial number that you just put on it, get it "inspected" anywhere and then register it as a new trailer. DONE! It's very common to see a trailer with a welded on plate so when an inspection place does it, it's not a red flag or anything. And really, there are places that are known to not be exactly too judgemental for inspections if you know what I mean. The police that took the report for our stolen trailer explained it to us this way and said to move on. It's gone. Just move on. He said trailer theft is ultra common and they rarely recover any of them. We learned that tongue locks are not enough and that the only real way to secure them are to lock them up inside of something.
Actually I have a friend who has a residential fence company who has to deal with this constantly. That's a whole nother story about storage lots who are often in on the theft rings.