One could say 'why not let the matter drop, the Mom came back and so everything was OK' but that's a classic example of hindsight bias. From the police POV, a child was left alone in a vehicle that was later driven off by someone else. When they followed up, it turned out that the person who drove off was not the owner of the vehicle (which belonged to the child's grandparents). They have to at least consider the possibility of malfeasance.
No "someone else", but the very same woman: leaving the car, returning back to the car. The same woman, not someone else. Unless the good samaritan has deceptively shown just the last part and told the police he (or she) saw a different person leaving the car with the child inside.
The issue here is not car theft, driving license not matching the car owner, or whatever. It was instead a good samaritan evaluating as criminal/dangerous the fact that a mom left his son alone in the car for few minutes. And decided (when she came back) to call the police to...? Check if the child was fine? Whatever.
It takes few minutes to check if the car was stolen and/or the owner knows that someone else is driving it.
I agree that people should report early and report often; and allow experts to make decisions. Sadly, reporting early and often just swamps people who are already far too busy dealing with children who are being abused, or it dumps reports with police who take action when they don't need to do anything more than have a chat.
Are we going to turn this into a 'You need to be careful about talking to a child' debate? If you cannot address/talk to a child, things are worse OUTSIDE of that car.
In a sensible world she would have been able to call out to some car-park lurker "hey I'm just going to grab something from the store, can you just wave at my kid through this window"; or she could just run in and grab something and people seeing her run in and then out would not call the police; or etc etc.
Society has decided that men wanting to work with children are creepy (try finding pre-schools with male workers and early years schools with male teachers), and this extends to the damaging concept of "stranger danger" where someone waiting by the car to check the child is safe is not going to be seen as a welcome bit of support for a busy harassed mother but will be seen as a creepy threat.
It's all part of the same weird system of protecting children without regard to what actual risk is.
Also, the returning parent is unlikely to be grateful to the comments of "I was just making sure your left alone child was not dying".