Spoilers all throughout:
From what I gathered, she knew about it from the bank manager and he was possibly even the mastermind behind it all or at least the catalyst for it even happening and how she knew about the disc. I thought he was playing everyone and knew the about it all the whole time and let everyone else do the work while he had the alibi and ability to stroll right out with everything gift wrapped for him. That's why she didn't care if the he saw her face downstairs because he was in on it, she just expected her cut and put up the act for Seth. If Seth's theory about her staying down there pretending to be a hostage were true, it couldn't have worked since the bank manager had seen her unless he was in on it, or at least she thought he was in to help her.
When Seth was confronting her at the end about her plans to pretend to be a hostage down there, that's when he should have realized the manager was in on it since her planned wouldn't have worked unless she had killed the manager with Seth's gun and not let him go back upstairs. As soon as she let him go after seeing her, he should have realized the manager was in on it, especially after confronting her later, not when the manager was walking off at the end.
This is how I see it happening. She said the French had still been using the same old technology, which tells me this has been a longstanding plan. Possibly the manager had set this in motion years before. She obviously knew him as in the beginning it was clear she had been in the bank MANY times before since she knew everyone and they were so willing to just let her go in and have her way which was part of his plan. He either knew it was there from being a bank manager and somehow discovering it, or he knew about it years before and becoming a bank manager was a long standing cover and part of the plan to put him in better position to get it, either way that's how he was able to let her know about it and that's why she was so confident as she assumed she had an inside source.
So he says to himself, "Hey, how can I steal this thing and get it away with it? I know, I'll get a crime boss to steal it for me while making it look like some other pawns were just trying to rob the banks cash. They are happy with getting the cash and nobody even knows what real jewel was even stolen."
Either that happened, or he just had quick thinking at the end when he grabbed her case knowing what she had done. But if that were true, unless she stuffed it with cash, which she didn't, he would've had no use for the contents in the case. That's what gives it away. Unless he already knew about it and could use the copies she made, he would have just opened it up and probably not even known what the heck he was looking at, much less find any use for it if he was a civilian as he tried to portray.
It's strange as soon as she was shot, Seth didn't make it a priority to secure such sensitive material. I'm guessing since all the suspects as far as he knew were dead, he could just leave it as evidence, or he just forgot about it or didn't really care. Either way, when he saw the manager with the case at the end, it all came together for him. As a cop, he should have gone after and gotten the case, but he just laughed and let it go it seemed.
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