Since she’s small, won’t be carrying much stuff, and won’t be running skinny race tires, I say get her basically the lightest rims you can in 32 spoke. I think rim destruction fears are worried about more than necessary unless it’s a large rider or hauling a ton of weight. Your wife isn’t putting Nearly as much stress on a wheel as one of these 220lb guys on the forum hauling another 50lbs of gear. I’m ~150lbs and my current touring wheels are running 32 spoke Stans Crest ZTR rims. They’re ~350g each. They’ve seen tousands of miles of touring on chunky gravel and singletrack, road, and commuting. The Velocity Dyads* I had before were just an extra pound of rotating weight for someone my size running higher volume tires. I think it would be the same for your wife. She’ll have an easier time pedaling around, and in general handling a lighter bike. My girlfriend is 5’2” and about 130lbs and has a much easier time and is happier with a light weight bike.

*The Dyads are nice rims and would be a good recomendation if going for a more stout rim.