Yes, your daughter and son-in-law should file an amended return on which they include the 1099-B.
From the IRS instructions for Schedule D:
"Be sure to report all of your capital gains and losses even if you can't use all of your losses in 2022."
https://www.irs.gov/instructions/i1040sd#en_US_2022_publink24331id0e299
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
