every single time when you see someone is "selling" something that can hack money for you easily then you have to be 100% sure  than it is a fake because of a simple reason: if it was that easy then they wouldn't be selling it to you to create competition for themselves and make their "method" or "tool" known so it could be patched. no, if it were real they would have kept it private and used it themselves instead without letting anybody know.

very very old news and it has been around forever
https://news.bitcoin.com/bitcoin-atms-targeted-by-malware-for-sale-in-underground-markets/
for example ^^
if regular ATM have been targeted since ages, why bitcoin ATM can be any different ?
the thing is that there are reports of the said malware offered for sale
for 25.000$ , but no reports of mass ATM security breaches , so as much as it is easy to buy and use this malware it is not profitable to do so

That's for sure, it's nothing more than an ordinary theft. I bet there are easier and cheaper ways for becoming a criminal.
But let's think logically for a moment, why would any one be selling a method that can bring millions and risk for it to be discovered and patched up? Doesn't make any sense, such skim would be kept a secret for as long as possible, in order to bring hassle free profits.
Fact that it's being sold somewhere, means its probably already patched off the atm's or it never worked in the first place, what is in fact the most probable scenario. Desperate search for ways to rob people, will end up with the seeker being scammed... 

I watched a documentary on youtube made by vice and I think this is related to it.

The guy gets money everyday through withdrawals and he uses his friends for it but I can't say if these are actual real since coverage can be on hype for the sake of views.

I don't believe that is happening now, for me a Bitcoin system is very safe and reliable. Access for a hacker to be able to steal is to know the ID and private key wallet. That is a natural thing, so if there is a hacker who can enter the Bitcoin system then that is not true. Maybe hackers record someone's transaction activity, but there's no way they can access without passing a system that has a good level of security.

I think think is real and those kind of malware programs exist but I'm sure they are very rare and you will probably only find them on the black market where scammers deal with other scammers and not on the internet where everyone can buy one. Because bitcoin ATM are new right now I think it's a little easier to be hacked because the technology is not so advanced yet.

there is always backdoors and bugs in any computer that can be exploited at some point when they are found but then again they will be patched after they were found and it will be over, that is like the inevitable part of running a business like this.

but as others said anybody who claims to be selling it to others is just lying and wants to take your money!

Though there have been series of malware sales in the dark web which has not be true to what they intend to do as per their advertisement. Some years ago a friend of mine bought some promo from them but end up been scammed, so, never believe them for what they profess, trend carefully because there is risk involves.

These ATMs have rather high fees and are not available in most of locations anyway, so I'd just avoid using them altogether. It's much more confortable to find a trusted exchange for these things, even though the idea of cashing out in ATM seems attractive. I hope the malware will be destroyed, though, because it's unfair to make people lose their money. I hope you are truly not serious about buying the malware. And besides, since it's just news about something like this being on the market, it does not even mean that there is such a thing. It can be scammers scamming other scammers by selling them nothing for $25k, you know.

I agree that the seller is a scammer, if this really worked as well as the are suggesting they could just use it themselves instead of exposing their secret to others.  If it sounds too good to be true it is almost always a scam and you will lose your money.