I think she likes being rubbed is all. Mine do it on the trees in the paddock. Bay will also play lip games and stretch his neck around to me when grooming feels good. When I am scratching a spot that is particularly good, he'll ~begin~ to scratch my back with his lips.... I only tenuously let ~him~ do this because I know his intent. He's doing the mutual backscratch like he does the pony. I say tenuously because with her, he uses teeth. He never has with me, though.
As for your mare, from the description I think it sounds like part of her personality, and I would think it kindof funny and endearing.
Hi Hair!
I'm glad somebody to hear somebody else has a horse that likes to play "you scratch my back, I'll scratch yours". My old gelding will work your shirt tail right over your head if you'll let him. He seems to prefer bare skin, but it's kinda gross coz he slobbers on you. I love it though. It's a bonding thing I guess. He'll get this glazed look in his eyes like he's just in absolute HEAVEN as long as you're scratching that spot. :)