Slightly to the side of the topic, but I have an Aluratek Libre Pro with a reflective LCD screen and just got a Sony PRS-350 with the new Pearl e-ink touch screen, and I have to say that I'm frankly liking the features and readability of the Aluratek much more. It's not as slim, light and sexy as the Sony, and it doesn't have the 16-level gray scale but it's features are more straightforward and I like its foldering capabilities more.
Regarding memory, I've got a 2GB SD card on the Aluratek besides its internal memory and I've got several hundred books on it, without making much of a dent in the storage capacity. Ebooks don't take up a lot of space. And with all those books loaded on it, the instant access of Kindle's book-buying ability is really meaningless.
In regards to WiFi capability being necessary or not - is she going to be in places where WiFi is available? If not, then it's a meaningless add-on. In my own situation, I'm never in places where there is free wireless that I am able to use, unless I'm logging into my own or a relative's wireless router; or if I'm actually in one of those hotspots, accessing WiFi is the last thing I'm thinking of doing.
I personally go into B&N with an idea of what I want to buy already in my head, and a list of authors that are auto-buys if I see new books by them. I've never been one to lounge about the store reading their books; is she that type of person or does she tend to follow what I do? If so, then the ability to read in the store - if you're not going to make a special trip to the store just to do that - is another wasted feature.
Is she going to buy most of her books or will she be downloading them from the dark net? If she's going to buy them, then the Kindle makes that simple. If she's going the other route, then it's good to have a reader that handles other ebook formats natively so that you aren't bothered with having to convert the formats.--
Patriotism is not waving a flag, it is living the ideals
I want to retire to the Isle of Sodor and ride the trains.