I'm imagining a scenario where the burglar is an attractive female who ate some funky mushrooms before invading someone's home. She gets mesmerized by the victim's lewd act and joins in.
However, the true story is likely the masturbator was high on something- probably the mushrooms, or maybe something else- killed his dog by accident and the video taping "burglar" was either a drug fantasy or his idiot way of explaining why his dog died.
Why he bothered to report it: being high makes you do stupid things. And just being guilty about his dog could've made him do it too...