Actually, I dont't think she broke federal law. Note 1 on Form 4473 says "You are also the acutal buyer if you are acquiring the firearm as a legitimate gift for a third party." See page 3 of form 4473 at the top under IMPORTANT NOTICES. She seems to have clearly violated Delaware law, however.
Form 4473: http://www.atf.treas.gov/forms/pdfs/f4473pt1.pdf
You are correct, mea culpa. I am amazed this exception "loophole" is allowed.
Close the Gift Loophole now! Let's call Sarah Brady to testify before Congress. She has first hand experience of how this loophole can be exploited.