I'm an Android guy but I agree with Ken. If she has an iPhone now, definitely stick with the iStuff.
One comment though re. storage size... with so much free cloud storage these days, I went with just the 16 Gb tablet. Depends though, if she likes to throw a bunch of music and movies on there, more is always better.
Of course, my decision was also effected by the fact that the Samsungs' can take a mini SD card up to 128 GB and I already own a bunch of 32Gb cards. Also, my Dropbox account got bumped up to 50GB as a Samsung freebie. I didn't feel the need to pay for extra up front.
