Few things to consider, if she took out the oil pan on a TDI not only is the oil pan broke, The charge pipes are also probably cracked.
So its leaking boost, You will have 2 charge pipes that are either aluminum or plastic. (mainly acrylic, plastic) which are ran very close to the oil pan, and some models, has screws that mount the charge pipe onto the front side of oil pan.
I wouldnt say the turbo has failed, because if the power was weak from car detecting boost loss it will trigger (limp mode), the turbo does not spin as fast as normal which could save the bearings. The whining noise you are hearing from would be from charge side of turbo, in which you usually dont hear much turbo noise from any tdi because of the (turbo damper). Which is a muffler that reduces turbo noise back feeding out the intake (noises that everybody loves).
I would say the charge pipes and / or intercooler is cracked. (so jack the car up and check those)
If intercooler is cracked it will be leaking coolant. As the intercooler is a (water to air) cooler.
She could have also broke the flex pipe after the dpf filter which is where you are hearing the whining noise, grab a flash light and inspect the flex pipe.
(now for the punishing)
Most importantly, your biggest mistake is giving her a car that requires a LOT MORE attention, maintenance, care and cost.
TDI's can easily become money pits if you give these cars to the wrong people.
Im not a doctor but I strongly recommend you get her out of that car ASAP before she makes you go bankrupt on repairs and expenses.