But I don't care for her method of 'stalling'. I know she was on the spot. And it was an understandable thing to do. "Hah I can get the Raphael back!" I can see how she'd want the victory, just like Neal enjoys a thrilling con. But it nearly blew up in all their faces.
I'm sure he'd probably have given it back even if he hadn't been put under that pressure once he'd admitted having it.
I hope she doesn't give up on him when she finds he bolted.
I don't think there was any other way for her to stall Kramer that time...given only seconds to think about it. Any other reason would just fall flat because the files on the Raphael case were being subpoena'd. And I don't think she was talking about the victory of getting it back. She was just excited that as an investigator who was looking for that piece for years, she got to reaffirm her confidence in her work considering how expensive that painting was and how it must have put a little hiccup on her credibility as in insurance investigator. Heck, she even kissed Neal on the lips because she was glad that at least she was on the right track. I doubt that it was out of smugness for the victory. She admitted herself she was really pissed off because of that Raphael. I get that to mean that it was a major blow for her as an investigator.
I also remember Neal saying that if he gets past that problem, he will repay what he owes the company. Sara's split second decision gave him that chance without "costing him a cent". They knew it was a tight squeeze pulling it off (the other option was worse because the FBI would have figured out where the painting was stashed) but then they weren't to blame for that. Kramer was to blame for pushing their backs against the wall. And Neal, well, he had to face that one. The time for the issue of the Raphael to get settled since Kramer was using the old Neal to pin him down. Something has to give.
Just my thoughts.

Oh by the way, I was so wrenched at the expression on Neal's face in the end. I can almost hear the conflicting thoughts inside his head. He was far from happy to be in that plane. Just when he got his life all figured out, how ironic that it was someone from the FBI that made him bolt. And he seems to be thinking if his friends would understand why he fled after hanging on a limb for him that time. The pain was so evident...even the confusion. Should he have fled? Should he have stayed? Will they understand him and forgive him? What's in store for him now?
Until now my head is reeling.