It really depends on what she will be using it for.
You will get fanatics from both camps for various reasons.
I know for my business there are no Mac written programs. If I used Mac I would have to do some work around emulators. I would not do that because I would never be able to give 100% trust for upgrades and/or downward compatability.
There is also the cost of parts in general. (drives etc)
Can you back order the chip you want? It may bad to have a wrapped present with card inside saying her computer will be late BUT it is better to have what you want rather than what you don't want.
What are the other computers she uses, in the office, home or around her. If they are all windows based then she should use the same to ensure compatability.
Don't make an emotional choice. Make a rational choice.
Just my $0.02.
"Don't make an emotional choice. Make a rational choice."
Not giving a lying company money IS RATIONAL.
Checking out alternatives is also rational. Macs are a viable computer. I know, I am a 20+ year software engineering veteran. I am just in a pinch to discover if maybe the Mac is a good enough choice when running minor Windows apps. If so, I can check availability tomorrow at the Apple store.
All the Office apps she can get Mac versions for from Microsoft. It seems Virtual PC will do just fine on the Mac to run Windows apps. Even if she choses a Mac, she still might get that card and picture under the tree until the Mac is available, but at least Apple will say so and not lie about it.