What equipment would you recommend?

Have them take a look and listen to the Roksan Caspian system: Caspian DSP processor,AV5 5 ch amp with matching FM tuner,DVD player and CDP.The system is excellent used as either a music or HT setup.
The system is well built,simple and stylish in appearance,easy to use with a single system remote and reasonably priced for the level of performance.
http://www.caspiansystem.co.uk/index.html

For two channel, the Mark Levinsin 383 is a beautiful piece, a joy to use with awesome performance; add a Fanfare FT-1A tuner; there are a multitude of CD players to choose from and get the best speakers you can afford, I read good things on the Coincident line.

Another option, for ease of use and should still perform well, is matched componants from Musical Fidelity.

For curiousity, where are you located?

I am personally located in Fargo, North Dakota. The person these recommendations are intended for has her primary residence in Seattle, Washington.

If you have not had her listen to some systems I suggest that she does. What does she like and how does she want it to fit into her house? I had an experience with one older relative. I found out that she did not at all care for the overwhelming amount of sound that many of us younger folks kind of take for granted. Also, she was real sensitive to the amount of stuff in her house. Most of the esoteric things I was worried about could of concerned her less! She was very happy with sound from any system (audio) over 4k as most non audioholics are. I actually tried to get her to her the difference in a better system and if was impossible. Seems kind of silly to spend 20k just because it's there but its her $$$.. On the other hand your case might be totally different.

Thanks for your replies everyone. I will post what she ends up with for the curious. God bless.

She opted to go with Bang & Olufsen system. Some of her relatives are have the surname Bang. Her son forgot to get her my recommendation of the Roksan system before she made her purchase.