If you seriously believe any of that would hold water (and if you do, I have a bridge you might be interested in), then fine. Suspending disbelief at superhuman level, what happens when he says she's lying and he did pay her?
She has messages supporting his lies he never paid her then he blocked her. So those messages are proof of the kind of person he is never paying her.
I am not saying she should take it further as probably will not be worth the hassle especially as it was not a long booking.
But i do remember someone i know who had a outcall it was for several hours around £700 she should have got and bank transfer never arrived after. She contacted him had proof on texts that he never paid also, so she went to a solicitor explained the situation he asked if she had any proof which he agreed to pay and never paid she pulled up the proof from his telephone number. The solicitor then sent him a letter basically saying you agreed to pay this money and said it had gone to her and it was untrue they gave him so many days to pay up and he ending up paying her the full amount within 3 days of getting the letter. She had his address so obviously the situation was easier and getting a solicitor involved worked for her. The scammer did not even think a solicitor would represent her or she would even contact one.
It is just an example of a situation working out in the end for her anyway.
But the key message should be never ever ever do bank transfers or start any service without that money being in there. A bank transfer for a deposit that you get before is the only way a bank transfer could work.
Majority of men that want to pay by bank transfer on arrival to a booking are scammers.
I went on a outcall to a house before lockdown and i made it clear on phone payment is paid in cash to him and i text it. I arrived and i said lets sort out payment after 1 minute of getting in he then said sure what is your bank details? I was like your joking i told you cash. He said your the only one refusing it and telling me i cant pay that way everybody else i have over is fine. I said i don't care i want my cash and i am not leaving without it. For 10 mins he kept arguing then showed me his bank that he had over 5k in that bank. I knew he was trying to scam me. I refused to leave and said if its not paid lets call the police he never wanted that so he ending up having to go into town to get the 2hrs outcall fee.
He was a nightmare kept trying to get bareback and boundary pushing other things and ignoring when i said stop that i had to get very abrupt with him before he realised i was getting angry and was going to be leaving and there was traces of coke in the bedroom so can see why he never wanted police there but i drove a long way there and turned down other bookings so i was not in the mood to be conned but even if he never went to get the cash machine i would never have agreed to any transfer i don't want the anxiety of not getting it and having to beg for the money after.
If he never went cash point i would have called police and take the gamble that it would go in my favour, i actually had a friend that went on an outcall and had trouble with a horrible rude drunk old man who refused to give her the money i think it might have even been he paid her a bit extended and tried to con her owed her another 150 or something like that she ended up calling police they arrived could see the situation he was conning her and calling her a whore in front of police the police told him he needs to pay her he was arguing and being verbally aggressive when the police threatened to take him down the station and sort it out down there he ended up paying. The police were good in this situation they saw what he was trying to do and she got all her money owed.