The only thing I can say is how often will she be using them and can you get replacement ear pads and foam wind blockers? I started with cheap ones, and they either sucked or died young. Just about abandoned the idea but got a second hand set of Peltor's cheap - revelation. Way better in every respect, night and day. They were an early pair of tacticals that had independent on/off and volume on each earcup - I soon replaced them with a pair of sporttacs which are very good but not enough noise suppression for the range or muzzle braked firearms. I doubt you will have that issue for the Mrs though?
The benefit of the Peltors and equivalent brands is that you can get the parts to freshen them up from a variety of sources, if you use them frequently you'll probably find the earcups give up once a year or so.
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