Before resorting to thievery "your friends" should try to get cash legitimately.
Contact your State's wage enforcement board/entity. Even if they are going bankrupt, "your friends" count as creditors if the unpaid wages were earned in the last 180 days, for up to $10,000 or so. The company assets like the Mac Pros will be liquidated and "your friends" can legitimately get part of that back in cash.
At a place I worked at, someone who was laid off came back and stole computer equipment. He went away in the back of a police car. Something to think about. A logic board and a fast CPU is not worth it by a long shot.