She wore breast bindings, and a hat. She said she wouldn't take her hat off, or the complainants blindfold, because she has scars from a brain tumour. The prosthetic penis appears to be medical-grade, rather than a vibrator type thing, so probably would feel authentic.
Claiming to be a single man when you are married is being deceptive about your circumstances. Claiming to be a man when you are actually a woman is being deceptive about who you actually are.
The complainant was described as "extremely naive and vulnerable".
The "fake" man had updated social media profiles going back over seven years, a separate mobile phone, a job, a dog.
Whether you think the complainant should have seen through it is irrelevant. Most people think that victims of bank fraud scam should see through sending money to random people, but they wouldn't go so far as to say that the scammers shouldn't be punished.