I obviously don't know what actually happened here, however...

The tape looks suspicious. It's poorly spaced, poorly placed, and it leaves plenty of ability to wiggle out of it. Also, that's not a strong tape, even a very physically weak person should be able to get out of that in perhaps 30 seconds? It also lacks the adhesive to stick repeatedly to either clothes or skin, so after a small amount of resistance would not look as snug as it does.

What she describes does sound horrible, and I'm really trying to give her account the benefit of the doubt, but in my professional opinion she neither resisted being bound or made even a token attempt to escape. Which isn't what you'd expect from an unwilling participant.