She absolutely does not need that iPad, especially not the pro version. It's just another device she can use for pointless busy work. Air dropping templates, pictures of notes (no wonder her pc gets so cluttered) and documents she'll never use from one device to another, Making notes on it that she can then copy to her NYOTION, Filling in templates, like that shopping list that she could've easily scribbled down on a pice of paper or used an app for like a normal person, etc, etc.
I also think she is just really struggling with all the stuff the needs to do and instead of sitting down and trying to work through it with the tools she already has, she buys all these shiny new thing in the hopes that they will magically fix all the problems she's having.