She doesn't want a recumbent because she doesn't want to be so low to the ground with respect to cars. Also, they're way too expensive for how much she'll use the bike. Even used on Craig's List it's hard to find a recumbent in decent shape in the $500 range.
Besides, in general, she can't sit for long if there's a back to the chair that she's in. She's much better on a stool or standing up (she has a tall desk that's at her standing height that she works at all day).
Obviously people feel strongly about this, and I don't mean to offend anyone. I put the line in about not wanting a recumbent because I figured that would be the first thing that people would recommend. I wasn't trying to start an argument or anything.
What it comes down to is this: If she's not comfortable physically or mentally with a recumbent, then even if she gets the best one ever made, she's never going to use it.