Does it have to be an ipad mate?? A lot of good competion around at the moment.. The samsung galaxy tablet is doing well and the Asus Eee has been getting rave reviews. Both incidentally support flash player if she'e mainly a surfer and both a lot less expensive... Just an idea...
iPad or iPad 2?
How much music does she listen to? (In size)
Is it the same few albums over and over? How much music does she have on a PC?
How often does she watch videos on the train, or around the house using as laptop?