From reading Amaral's book and the interim report i think the officers were of the view that the Tanner sighting was false.
From memory they did not believe that Tanner could have walked past them without either Gerry or Jez seeing her, or indeed seen the same man Tanner claims to have seen walking across the top of the street.
Indeed Albertini. From the AG's Archiving Dispatch :
'Addressing now, and specifically, the question relative to the diligence known as the "reconstitution of the facts" (Article 150º of the Penal Process Code), which was not performed due to the refusal of some of the integral members of the holiday group to return to our country (as documented in the Inquiry), the same would have clarified, duly and in the location of the disappearance, the following extremely important details, amongst others:
pages 55 and 56
. The physical, real and effective, proximity between JANE TANNER, GERALD McCANN and JEREMY WILKINS, at the moment when the former passed them, and which coincided with the sighting of the supposed suspect, carrying a child. It results, from our understanding, as unusual that neither GERALD McCANN nor JEREMY WILKINS did not see her, nor the alleged abductor, despite the small dimensions of the space;'