This is exactly the same as my wife describes her experience though she describes the entity that communicated with her as an angel and not God.
Angels are here as our helpers and guides of a sort, many NDE’s have a conversation with Jesus but in my view it depends on where on the path you are. Some NDE’s are reported by those not on the path to salvation where they are shown where they are headed if they do not change course. It is never in any I have seen viewed in punitive sense, more of a loving attempt to help them change course. God does not want to punish anyone, but with free will each must choose the path they follow.
End of the day... Choose, while you still can
I did not see a physical presence - I could not recognize anything within my experience. It is hard to describe, but it was more like our consciousnesses were streaming together, as one. To describe it as a being that was recognizable would not be accurate. It was more like “I knew” than I saw, or “I perceived “ than I heard. From my perception, it was not a physical prescence of an Angel or God Himself as a physical being - but I knew that He and I were one together in that moment. Does that make sense? I can not offer any physical description as it was like nothing I had ever experienced on this earth.
Curious as to what her belief system was going into the event. For instance, was she predisposed to see “an angel” or “see God.” I wonder if your mind is making sense of a situation based on its “religious” programming?
It doesn’t diminish the experience, but it might explain why there are differences from story to story.